GST exemption for passenger transport services excludes supplies made through electronic commerce operators, impacting cab and rickshaw fares. Exemption from GST covers specified passenger transportation services in India, including certain railway classes, metro/monorail/tramway, inland waterways, non tourism public vessel transport, and metered cabs and auto rickshaws (including e rickshaws). Definitions clarify 'e rickshaw', 'inland waterway', 'metered cab', 'radio taxi' and 'vessel'. A proviso excludes services supplied through an electronic commerce operator where notified under the Integrated Goods and Services Tax Act; a circular clarifies private ferry ticket applicability in the Andaman and Nicobar Islands.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for passenger transport services excludes supplies made through electronic commerce operators, impacting cab and rickshaw fares.
Exemption from GST covers specified passenger transportation services in India, including certain railway classes, metro/monorail/tramway, inland waterways, non tourism public vessel transport, and metered cabs and auto rickshaws (including e rickshaws). Definitions clarify "e rickshaw", "inland waterway", "metered cab", "radio taxi" and "vessel". A proviso excludes services supplied through an electronic commerce operator where notified under the Integrated Goods and Services Tax Act; a circular clarifies private ferry ticket applicability in the Andaman and Nicobar Islands.
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