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    <title>Exemption related to Services by way of giving on hire [ Entry No. 22 ]</title>
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    <description>Services by way of giving on hire of motor vehicles are exempt from GST when supplied to specified recipients: a State transport undertaking, a goods transport agency for transportation of goods, electrically operated multi-passenger vehicles to a local authority, and motor vehicles used to transport students, faculty and staff for educational institutions up to higher secondary level; the statutory definition of State transport undertaking applies and &quot;giving on hire&quot; includes renting irrespective of route or timing control.</description>
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      <description>Services by way of giving on hire of motor vehicles are exempt from GST when supplied to specified recipients: a State transport undertaking, a goods transport agency for transportation of goods, electrically operated multi-passenger vehicles to a local authority, and motor vehicles used to transport students, faculty and staff for educational institutions up to higher secondary level; the statutory definition of State transport undertaking applies and &quot;giving on hire&quot; includes renting irrespective of route or timing control.</description>
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