https://www.taxtmi.com/caselaws?id=396741 The ruling determined that the services provided by the applicant, a public sector undertaking, did not qualify as contract carriage under Notification 12/2017 but were categorized as rental services under Serial No. 10 of Notification 11/2017. The applicable GST rate for the services was determined to be either 5% or 12%, with non-compliance attracting an 18% rate. The requirement for the applicant to file a reconciliation statement in FORM GSTR-9C was deemed outside the scope of the advance ruling as it did not fall under the specified categories for seeking such rulings. en-us Tue, 05 May 2020 00:00:00 +0530 Wed, 04 Nov 2020 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396741 The ruling determined that the services provided by the applicant, a public sector undertaking, did not qualify as contract carriage under Notification 12/2017 but were categorized as rental services under Serial No. 10 of Notification 11/2017. The applicable GST rate for the services was determined to be either 5% or 12%, with non-compliance attracting an 18% rate. The requirement for the applicant to file a reconciliation statement in FORM GSTR-9C was deemed outside the scope of the advance ruling as it did not fall under the specified categories for seeking such rulings. Case-Laws GST Tue, 05 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396741