https://www.taxtmi.com/caselaws?id=388279 Transportation of students and staff by non-air-conditioned buses under a contract carriage arrangement qualifies for exemption under Serial No. 15(b) of Notification No. 12/2017-Central Tax (Rate) when the service is passenger transport and does not take the form of tourism, a conducted tour, charter, or hire. The Authority applied the contract carriage concept with reference to the Motor Vehicles Act, 1988, and held that the service agreement satisfied the exemption conditions on the facts presented. The service was therefore treated as exempt from GST, subject to continued fulfilment of the notification's requirements. en-us Wed, 25 Sep 2019 00:00:00 +0530 Thu, 13 Mar 2025 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388279 Transportation of students and staff by non-air-conditioned buses under a contract carriage arrangement qualifies for exemption under Serial No. 15(b) of Notification No. 12/2017-Central Tax (Rate) when the service is passenger transport and does not take the form of tourism, a conducted tour, charter, or hire. The Authority applied the contract carriage concept with reference to the Motor Vehicles Act, 1988, and held that the service agreement satisfied the exemption conditions on the facts presented. The service was therefore treated as exempt from GST, subject to continued fulfilment of the notification's requirements. Case-Laws GST Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388279