Indian Army's Hire of Non-AC Vehicles Not Exempt from GST; 5% Rate Applies if No Input Tax Credit Used.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rate of GST - supply of non-air conditioned vehicles on hire to Indian Army - Contract carriage - The Service provided by the applicant is not exempted under Notification No. 12/2017 as this Service does not fall under ‘non-airconditioned contract carriage’ category - Rate of GST is 5% if credit is not availed.....