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    <title>Supplying and maintaining electric buses for municipal transport is &quot;renting of motor vehicle&quot; under GST, taxable service.</title>
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    <description>Levy of GST - services provided by the applicant to NMMT under the Agreement, by way of supplying, operating and maintaining air-conditioned electrically operated buses - the subject activity, amounts to &#039;renting of motor vehicle&#039; and shall qualify as a taxable activity under the provisions of the GST Laws. - there is a Rental services of transport vehicles with or without operators and the activities of Renting of any motor vehicle/transport vehicle which is designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient are chargeable to either 2.5% GST or 12% GST depending on availment of Input Tax Credit. - AAR</description>
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      <description>Levy of GST - services provided by the applicant to NMMT under the Agreement, by way of supplying, operating and maintaining air-conditioned electrically operated buses - the subject activity, amounts to &#039;renting of motor vehicle&#039; and shall qualify as a taxable activity under the provisions of the GST Laws. - there is a Rental services of transport vehicles with or without operators and the activities of Renting of any motor vehicle/transport vehicle which is designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient are chargeable to either 2.5% GST or 12% GST depending on availment of Input Tax Credit. - AAR</description>
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