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    <title>Supply of bus service</title>
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    <description>Classification of the bus service controls GST liability: if the supply is renting of a motor vehicle to a corporate (often including operator and fuel), the reverse charge mechanism applies and the recipient bears GST; if it is passenger transportation on predetermined routes/schedules it is forward charge. Critical facts include the contracting party, fixed routes/schedules, duration of hire, and inclusion of operator/fuel. If all supplies by the proprietor are under RCM, the proprietor may not need GST registration.</description>
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      <description>Classification of the bus service controls GST liability: if the supply is renting of a motor vehicle to a corporate (often including operator and fuel), the reverse charge mechanism applies and the recipient bears GST; if it is passenger transportation on predetermined routes/schedules it is forward charge. Critical facts include the contracting party, fixed routes/schedules, duration of hire, and inclusion of operator/fuel. If all supplies by the proprietor are under RCM, the proprietor may not need GST registration.</description>
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      <law>GST</law>
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