National Permit services exemption from GST: tax treatment for granting permits to goods carriages operating across India clarified. Services by way of granting a National Permit to a goods carriage to operate throughout India or in contiguous States are addressed under the GST rate schedule; goods carriage adopts the statutory definition from motor vehicles legislation, and the permitting-service entry was inserted into the integrated tax (rate) notifications by the specified amendment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
National Permit services exemption from GST: tax treatment for granting permits to goods carriages operating across India clarified.
Services by way of granting a National Permit to a goods carriage to operate throughout India or in contiguous States are addressed under the GST rate schedule; goods carriage adopts the statutory definition from motor vehicles legislation, and the permitting-service entry was inserted into the integrated tax (rate) notifications by the specified amendment.
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