Exemptions Related To Transportation of passengers [ Entry No. 15 & 17 ]

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.... Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under Section 9(5) of the CGST Act, 2017. * The Department vide letter DOF No 334/03/2010 TRU Dated 01-07-2010 had clarified that * in round trip tickets involving multiple journeys/ fights sectors with one of the sectors involving embarkation or disembarkation at North-Eastern States/ Bagdogra, the journey/flight/sector that involves embarkation or disembarkation at North-Eastern States/ Bagdogra would alone be covered under exemption provided to Transport of passenger by Air service. * That said, in cases of flight embarking from or terminating on any of the airports mentioned in the Noti....

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....dicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 and the rules made thereunder but does not include radio taxi; * (zv) "radio taxi" means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using the Global Positioning System or General Packet Radio Service; All of the above services mentioned are exempt except Exception. Example Shriman travelled in an auto rickshaw from Lajpat Nagar to Pitampura in Delhi. His services would be exempt from tax as it is a service of transportation of passengers. Some Important point 1. Si....