https://www.taxtmi.com/circulars?id=71364 GST treatment distinguishes renting of passenger or freight vehicles with an operator, where the recipient controls routes and schedules, from passenger or goods transport. Mining vehicles hired with drivers are rental services rather than exempt road transport. A body corporate hiring passenger vehicles from a non-body corporate for a period is subject to reverse charge, whereas specific passenger journeys are not. Non-air-conditioned contract-carriage exemption applies only to predetermined-route and predetermined-schedule passenger transport, not to vehicles placed at the recipient's disposal. en-us Wed, 14 Sep 2022 00:00:00 +0530 Fri, 18 Sep 2026 14:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71364 GST treatment distinguishes renting of passenger or freight vehicles with an operator, where the recipient controls routes and schedules, from passenger or goods transport. Mining vehicles hired with drivers are rental services rather than exempt road transport. A body corporate hiring passenger vehicles from a non-body corporate for a period is subject to reverse charge, whereas specific passenger journeys are not. Non-air-conditioned contract-carriage exemption applies only to predetermined-route and predetermined-schedule passenger transport, not to vehicles placed at the recipient's disposal. Circulars GST - States Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71364