https://www.taxtmi.com/caselaws?id=372388 The exemption for non-air-conditioned contract carriage under Notification No. 12/2017-Central Tax (Rate) applies only where the vehicle meets the statutory concept of contract carriage under the Motor Vehicles Act, 1988, namely a vehicle hired under a contract for a fixed set of passengers and not available for boarding or alighting by others en route. Where non-air-conditioned vehicles are merely supplied on hire and do not satisfy that description, the exemption is unavailable. The service is then treated as rent-a-cab service and is taxable at the applicable rate, subject to the input tax credit position. en-us Fri, 02 Nov 2018 00:00:00 +0530 Fri, 28 Mar 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372388 The exemption for non-air-conditioned contract carriage under Notification No. 12/2017-Central Tax (Rate) applies only where the vehicle meets the statutory concept of contract carriage under the Motor Vehicles Act, 1988, namely a vehicle hired under a contract for a fixed set of passengers and not available for boarding or alighting by others en route. Where non-air-conditioned vehicles are merely supplied on hire and do not satisfy that description, the exemption is unavailable. The service is then treated as rent-a-cab service and is taxable at the applicable rate, subject to the input tax credit position. Case-Laws GST Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372388