https://www.taxtmi.com/caselaws?id=415080 The Advance Ruling Authority clarified that the service of "Air Conditioned Stage Carriage" falls under Sl.No.8(ii)(b) of Notification No. 11/2017, subject to a 5% GST rate without input tax credit. If the applicant opts for this rate and does not claim input tax credit, they should pay tax at a rate of 2.5% under CGST & SGST. Furthermore, it was ruled that if the applicant chooses the 5% rate, they cannot claim input tax credit on any goods or services received, even from suppliers in a similar business line. The ruling emphasized aligning business activities with the correct notification entries for GST compliance. en-us Wed, 03 Nov 2021 00:00:00 +0530 Fri, 28 Mar 2025 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415080 The Advance Ruling Authority clarified that the service of "Air Conditioned Stage Carriage" falls under Sl.No.8(ii)(b) of Notification No. 11/2017, subject to a 5% GST rate without input tax credit. If the applicant opts for this rate and does not claim input tax credit, they should pay tax at a rate of 2.5% under CGST & SGST. Furthermore, it was ruled that if the applicant chooses the 5% rate, they cannot claim input tax credit on any goods or services received, even from suppliers in a similar business line. The ruling emphasized aligning business activities with the correct notification entries for GST compliance. Case-Laws GST Wed, 03 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415080