The essential ingredient of contract carriage as provided in definition of ‘contract carriage’ under clause (7) of section 2 of Motor Vehicles Act, 1988 is that it plies under a contract for a fixed set of passengers, and does not allow any other passenger to board or alight from the carriage at will. A contract carriage carries passengers as a group and cannot pick up passengers en-route, hence services of applicant cannot be considered as ‘non-air conditioned contract carriage’.
Service of providing non-airconditioned motor vehicles on hire to Indian Army on contract basis, is not exempted under Notification No. 12/2017- Central Tax (Rate) dated 28-6-2017 as this service does not fall under ‘non-airconditioned contract carriage’ category. Said service is taxable as ‘rent a-cab’ service attracting IGST @ 5% (CGST + SGST) provided that credit of input tax charged on goods and services used in supplying the service, other than the imput tax credit of input service in the same line of business has not been taken or IGST@12% (CGST@6% + SGST@6%) if ITC is availed
AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN
Pawanputra Travels, In re
ADVANCE RULING NO. RAJ/AAR/2018-19/24
NOVEMBER 2, 2018
Pradeep Jain, CA for the Applicant.
RULING Click here
No GST Exemption on Storage of Pulses /Dal (de-husked or split), jaggery, processed dry fruits ,Processed spices including processed turmeric and processed ginger (soonth as these are not agriculture produce , : GUJARAT AAR