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        Case ID :
        GST

        Taxable services or exempt services - mixed supply of services...

        GST Case: Tourist Vehicles Used for COVID-19 Transport Not Converted to Ambulances; Taxable Status Questioned.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Taxable services or exempt services - mixed supply of services to MCGM by the applicant - Vehicle with All India Tourist Permit provided for Carrying Covid 19 Patients for Medical Treatment - The applicant has not submitted that they have provided ambulance service for the covid patients. Neither have they submitted anything on record to show that the Innova vehicles supplied by them have been converted into ambulances or registered as such, nor have they submitted proof of having transported only covid 19 patients for medical treatment. Further, the vehicles are not registered with RTO for the use as the Ambulance and they are registered as tourist vehicles. - AAR
                                Note: It is a system-generated summary and is for quick reference only.
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