https://www.taxtmi.com/caselaws?id=387313 The Authority for Advance Rulings determined that the value of bus passes distributed by the applicant to commuters and the facilitation charges must be included in the total value of services provided. Additionally, the AAR ruled that the service provided by the applicant cannot be classified as mere facilitation services between the public transportation agency and commuters, as the applicant receives services from the agency and supplies them to commuters directly, operating on a principal-to-principal basis. en-us Mon, 30 Sep 2019 00:00:00 +0530 Thu, 10 Dec 2020 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387313 The Authority for Advance Rulings determined that the value of bus passes distributed by the applicant to commuters and the facilitation charges must be included in the total value of services provided. Additionally, the AAR ruled that the service provided by the applicant cannot be classified as mere facilitation services between the public transportation agency and commuters, as the applicant receives services from the agency and supplies them to commuters directly, operating on a principal-to-principal basis. Case-Laws GST Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387313