https://www.taxtmi.com/caselaws?id=790915 Electricity is not "fuel" for purposes of Notification No. 11/2017-Central Tax (Rate), so rental services of electrically operated buses with operators do not satisfy entry 10(i), which requires fuel cost to be included in the consideration. The Authority applied the notification's ordinary language and noted that electrically operated vehicles are dealt with separately, confirming that electricity cannot be read into the concessional entry by implication. The service therefore falls within the residual entry 10(iii) for rental services of transport vehicles with operators not covered by entries 10(i), 10(ia) or 10(ii), and is taxable under that entry. en-us Tue, 28 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 13:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790915 Electricity is not "fuel" for purposes of Notification No. 11/2017-Central Tax (Rate), so rental services of electrically operated buses with operators do not satisfy entry 10(i), which requires fuel cost to be included in the consideration. The Authority applied the notification's ordinary language and noted that electrically operated vehicles are dealt with separately, confirming that electricity cannot be read into the concessional entry by implication. The service therefore falls within the residual entry 10(iii) for rental services of transport vehicles with operators not covered by entries 10(i), 10(ia) or 10(ii), and is taxable under that entry. Case-Laws GST Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790915