Exemption for hiring services to state transport undertakings, local authorities and goods transport agencies covers specified vehicle and educational transport. Exemption covers services by way of giving on hire to specified recipients: hire to a state transport undertaking of motor vehicles designed for more than twelve passengers; to a local authority of electrically operated vehicles designed for more than twelve passengers; to a goods transport agency of means of transportation of goods; and hire of motor vehicles for transport of students, faculty and staff when provided to persons transporting them to educational institutions up to higher secondary. Key definitions and a clarification treating educational boards as institutions for examinations are included.
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.
Exemption for hiring services to state transport undertakings, local authorities and goods transport agencies covers specified vehicle and educational transport.
Exemption covers services by way of giving on hire to specified recipients: hire to a state transport undertaking of motor vehicles designed for more than twelve passengers; to a local authority of electrically operated vehicles designed for more than twelve passengers; to a goods transport agency of means of transportation of goods; and hire of motor vehicles for transport of students, faculty and staff when provided to persons transporting them to educational institutions up to higher secondary. Key definitions and a clarification treating educational boards as institutions for examinations are included.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
