Rent-a-Cab Service Not Exempt from GST; Subject to 5% Tax, Says Authority for Advance Rulings.

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....Exemption from GST - rent-a-cab service - transportation of passengers excluding tourism, conducted tour, charter or hire of NON Air Conditioned Buses under a contract carriage with our customer - Since the subject activity is not ‘transportation of passengers’ the same is not eligible for exemption - The impugned service provided is ‘rent a cab’ Service - Taxable @5% of GST - AAR....