GST on large-capacity passenger vehicles now specified under Schedule II, including bio-fuel buses, effective by notification. A GST rate of 18% is prescribed for motor vehicles for the transport of ten or more persons, including the driver, classified under Schedule II; this explicitly includes buses for use in public transport that exclusively run on bio fuels, with effect as indicated by the referenced integrated tax rate notification.
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Provisions expressly mentioned in the judgment/order text.
GST on large-capacity passenger vehicles now specified under Schedule II, including bio-fuel buses, effective by notification.
A GST rate of 18% is prescribed for motor vehicles for the transport of ten or more persons, including the driver, classified under Schedule II; this explicitly includes buses for use in public transport that exclusively run on bio fuels, with effect as indicated by the referenced integrated tax rate notification.
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