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