JBM Ecolife Mobility Surat Private Ltd ., In re

Date: November 2, 2025

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sushma Vora, Vishal Malani
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Subject Matter

Liquidated Damages Paid for Breach of Electric Bus Operation Contract Are Not Subject to GST

SupplyConsideration

Summary

M/s JBM Ecolife Mobility Surat Private Ltd. (the Applicant), an SPV, operates and maintains 150 BRTS AC Electric Buses for Surat Municipal Corporation (SMC) under a Concession Agreement (later tripartite with Surat Sitilink Limited - SSL). The agreem…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. JI3M Ecolife Mobility Surat Private Ltd., Plot No.-70, 13RTS Bus Depot, and Workshop, TP Scheme No-48, Opp Unn-I3hestan Urban I Icalth Centre, 13hestan, Surat [for short — ` applicant'[  is registered under GSI’ and their GS1’1N is 24AAFCj4549P1. Z1. 2. The applicant has stated that they are engaged in providing mobility sol…

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