https://www.taxtmi.com/caselaws?id=387305 Composite bus transportation and maintenance services for employee commutation are classifiable as passenger transport services under SAC 9964, not as rental services of transport vehicles under SAC 9966. The ruling applied the explanatory notes to SAC 9964, which cover local land transport by bus on pre-determined routes and schedules for a defined user segment such as enterprises. It also found that the arrangement was not a rental service because the client fixed the routes, schedules, and operating requirements, while the supplier operated the buses. en-us Tue, 24 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387305 Composite bus transportation and maintenance services for employee commutation are classifiable as passenger transport services under SAC 9964, not as rental services of transport vehicles under SAC 9966. The ruling applied the explanatory notes to SAC 9964, which cover local land transport by bus on pre-determined routes and schedules for a defined user segment such as enterprises. It also found that the arrangement was not a rental service because the client fixed the routes, schedules, and operating requirements, while the supplier operated the buses. Case-Laws GST Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387305