Maha Voyage LLP ., In re
Date: June 26, 2023
Subject Matter
Service of providing passenger buses on rent/lease by the applicant to KSRTC would be exempt from GST
Summary
The case law revolves around the issue of whether the service of providing passenger buses on rent/lease by the applicant to Kerala State Road Transport Corporation (KSRTC) is chargeable to GST or exempt from GST. The applicant argued that the transa…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. M/s. Maha Voyage LLP, (hereinafter referred to as the ‘Applicant’) is a Limited Liability Partnership duly registered under the Limited Liability Partnership Act, 2008. 2. At the outset it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) an…