GST Applicability

[Ethirajan Parthasarathy]

Can experts clarify whether sale of “route permit” for buses attracts GST. If yes, whether it is “Goods”or “Services”. Sale is permitted only with prior approval of transport authority.

AI Summary

Is the Sale of Bus Route Permits Subject to GST? Experts Debate Classification as Goods or Services under Law A discussion on the applicability of GST to the sale of a 'route permit' for buses, initiated by a participant, received eight responses. The main inquiry was whether the transfer of a route permit from one party to another, with transport authority approval, is subject to GST and if it qualifies as 'Goods' or 'Services.' One expert explained that if the transfer is part of hiring or selling a bus, it is not a separate transaction, and GST applies to the entire consideration. Further clarification was sought regarding the legal permissibility of such transfers under the Motor Vehicle Act.