https://www.taxtmi.com/caselaws?id=425545 Supply of buses with drivers, fuel, operation and maintenance on a kilometre-based consideration was treated as giving buses on hire, and the phrase "giving on hire" in the exemption entry was read broadly to include renting of vehicles. The recipient companies were treated as state transport undertakings because they were owned or controlled by the State Government, bringing the supply within Entry 22 of Notification No. 12/2017-Central Tax (Rate). The service was therefore exempt from GST, and the questions of tax rate and input tax credit did not survive for separate determination. en-us Wed, 30 Mar 2022 00:00:00 +0530 Fri, 04 Apr 2025 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425545 Supply of buses with drivers, fuel, operation and maintenance on a kilometre-based consideration was treated as giving buses on hire, and the phrase "giving on hire" in the exemption entry was read broadly to include renting of vehicles. The recipient companies were treated as state transport undertakings because they were owned or controlled by the State Government, bringing the supply within Entry 22 of Notification No. 12/2017-Central Tax (Rate). The service was therefore exempt from GST, and the questions of tax rate and input tax credit did not survive for separate determination. Case-Laws GST Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425545