Tag Archives: ADVANCE RULING NO. RAJ/AAR/2018-19/24

No GST Exemption to supply of non-AC motor vehicles on hire to Indian Army : AAR

By | December 21, 2018

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… Read More »