https://www.taxtmi.com/caselaws?id=411441 Supply of non-air-conditioned buses for staff transport on hire, where the recipient exercised effective control over deployment and use, was not treated as exempt transportation of passengers under Notification No. 12/2017-Central Tax (Rate). The arrangement was characterised as renting of a motor vehicle designed to carry passengers, with fuel included in the consideration, so the service fell within the taxable rental-service entry under Notification No. 11/2017-Central Tax (Rate). The applicable GST rate was 5% without input tax credit or 12% with input tax credit, and the exemption claim was rejected. en-us Fri, 20 Aug 2021 00:00:00 +0530 Wed, 26 Mar 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411441 Supply of non-air-conditioned buses for staff transport on hire, where the recipient exercised effective control over deployment and use, was not treated as exempt transportation of passengers under Notification No. 12/2017-Central Tax (Rate). The arrangement was characterised as renting of a motor vehicle designed to carry passengers, with fuel included in the consideration, so the service fell within the taxable rental-service entry under Notification No. 11/2017-Central Tax (Rate). The applicable GST rate was 5% without input tax credit or 12% with input tax credit, and the exemption claim was rejected. Case-Laws GST Fri, 20 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411441