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    <description>Taxability of consideration for transfer of a stage carriage permit depends on context: where the transfer is integral to hiring the bus or sale of the bus, it is not a separate supply and GST applies to the entire consideration as bus hire or sale. A standalone transfer of the permit requires analysis under motor-vehicle regulatory provisions to determine permissibility and GST treatment; reference was made to an exemption relating to grant of permits and a CBEC instruction for further guidance.</description>
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      <description>Taxability of consideration for transfer of a stage carriage permit depends on context: where the transfer is integral to hiring the bus or sale of the bus, it is not a separate supply and GST applies to the entire consideration as bus hire or sale. A standalone transfer of the permit requires analysis under motor-vehicle regulatory provisions to determine permissibility and GST treatment; reference was made to an exemption relating to grant of permits and a CBEC instruction for further guidance.</description>
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