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    <title>GST Exemption for Hiring Buses to State Government Companies Affirmed; Service Considered &quot;Hire,&quot; Not &quot;Rent&quot; per Agreement.</title>
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    <description>Levy of GST - providing buses on hire (service) - supply of services to BCLL, AICTSL, JCTSL (State Government Co.) - The different tax liability cannot be fastened on identical service by terming them as &quot;rent&quot; and &quot;hire&quot;. Further, it may be noted that under the consideration under the agreement in the form of &quot;hire&quot;. - supply covered under the agreement entered into by the applicant with AICTSL is eligible for benefit of exemption - AAR</description>
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