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GST Classification: Passenger Transport via Radio Taxi at 5%, Related Services at 18.

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Full Text of the Document

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....Classification of supply - rate of GST - composite supply of services or not - vehicle owner, the driver and the associate partner together - pick-up charges paid to the Owner/ Driver - service charges collected from the passengers - it's not a composite supply - the pick-up service is incidental to the main service of transportation of passengers by radio taxi, liable to GST @5% - Other activities liable to GST @18%- AAR....