https://www.taxtmi.com/caselaws?id=416270 The services provided by the applicant to NMMT involving the supply, operation, and maintenance of air-conditioned electrically operated buses are taxable under GST. The appropriate SAC is Tariff Heading 9966 with a GST rate of 12% with input tax credit (ITC) or 5% without ITC. The applicant is eligible for ITC on input supplies if they pay tax at 12% on the output service. The Authority affirmed the taxability of the services, classified them under SAC 9966, and specified GST rates of 12% with ITC or 5% without ITC. en-us Wed, 22 Dec 2021 00:00:00 +0530 Fri, 24 Dec 2021 08:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416270 The services provided by the applicant to NMMT involving the supply, operation, and maintenance of air-conditioned electrically operated buses are taxable under GST. The appropriate SAC is Tariff Heading 9966 with a GST rate of 12% with input tax credit (ITC) or 5% without ITC. The applicant is eligible for ITC on input supplies if they pay tax at 12% on the output service. The Authority affirmed the taxability of the services, classified them under SAC 9966, and specified GST rates of 12% with ITC or 5% without ITC. Case-Laws GST Wed, 22 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416270