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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.

            <h1>Passenger transport exemption under GST applies to specified modes and locations, with e commerce supplied services excluded from relief.</h1> Exemptions cover passenger transport services by specified modes and locations, subject to an exception excluding supplies through electronic commerce operators notified under Section 9(5). Entry 15 exempts certain air travel involving specified North Eastern airports and Bagdogra and specified non air conditioned contract and stage carriages. Entry 17 exempts rail (except first class/AC), metro/monorail/tramway, inland waterways, certain vessel public transport, and metered cabs/e rickshaws, with defined terms for e rickshaw, metered cab, and radio taxi. Renting with operator (SAC 9966) is distinct from passenger transport (SAC 9964) and attracts reverse charge when hired by a body corporate; leasing without operator (SAC 9973) is excluded from 'same line of business.'

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