GST Exemption for Hiring Buses to State Government Companies Affirmed; Service Considered "Hire," Not "Rent" per Agreement.

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....Levy of GST - providing buses on hire (service) - supply of services to BCLL, AICTSL, JCTSL (State Government Co.) - The different tax liability cannot be fastened on identical service by terming them as "rent" and "hire". Further, it may be noted that under the consideration under the agreement in the form of "hire". - supply covered under the agreement entered into by the applicant with AICTSL is eligible for benefit of exemption - AAR....