https://www.taxtmi.com/caselaws?id=427254 The Gujarat AAR ruled that A.C. car hiring services provided to Ahmedabad Municipal Corporation for administrative purposes during Covid-19 do not qualify for GST exemption under Notification No.12/2017, as the services were not for public healthcare work listed in the Twelfth Schedule relating to municipal functions under Article 243W. The applicant is liable for GST as the Municipal Corporation deducted TDS treating the service as taxable. However, the applicant is eligible for Input Tax Credit on services received from same line of business entities, subject to conditions under Notification No.11/2017-CT. en-us Wed, 10 Aug 2022 00:00:00 +0530 Thu, 10 Apr 2025 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427254 The Gujarat AAR ruled that A.C. car hiring services provided to Ahmedabad Municipal Corporation for administrative purposes during Covid-19 do not qualify for GST exemption under Notification No.12/2017, as the services were not for public healthcare work listed in the Twelfth Schedule relating to municipal functions under Article 243W. The applicant is liable for GST as the Municipal Corporation deducted TDS treating the service as taxable. However, the applicant is eligible for Input Tax Credit on services received from same line of business entities, subject to conditions under Notification No.11/2017-CT. Case-Laws GST Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427254