Sharma Transports

Whether the revenue earned through the “operation and maintenance of employee commutation vehicles and transportation services agreement” be classified under heading passenger transport services with SAC 9964 (vi) liable to tax at 5% (CGST + SGST) without input or 12% (CGST + SGST) with input credit or under rental services of transport services with SAC 9966 (i) liable to tax at 5% (CGST + SGST) without input or 12% (CGST+SGST) with input credit or any other rate.

States/UT
Order No. & Date
KAR/AAR/79/2019-20 dated 24.09.2019
Order date
24-09-19
Category
97 (2) (a)
Year