https://www.taxtmi.com/caselaws?id=306068 The Authority for Advance Ruling in Chhattisgarh determined that the applicant can claim Input Tax Credit (ITC) on the rent bill for buses, provided conditions under Section 16 and Section 17 of the CGST Act, 2017 are met. Regarding the tax rate for transporting passengers by motor vehicle with fuel costs included, eligibility for the reduced 5% rate is subject to not availing ITC on goods and services used in the service supply, as per relevant notifications. en-us Thu, 25 Nov 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306068 The Authority for Advance Ruling in Chhattisgarh determined that the applicant can claim Input Tax Credit (ITC) on the rent bill for buses, provided conditions under Section 16 and Section 17 of the CGST Act, 2017 are met. Regarding the tax rate for transporting passengers by motor vehicle with fuel costs included, eligibility for the reduced 5% rate is subject to not availing ITC on goods and services used in the service supply, as per relevant notifications. Case-Laws GST Thu, 25 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306068