No GST exemption on services of transportation of Covid-19 patients in vehicles registered under tourist category: AAR
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 4 December, 2021
Latest from Taxmann
Case Details: Authority for Advance Rulings, Maharashtra Geetee Tours (P.) Ltd., In re - [2021] 132 taxmann.com 245 (AAR - MAHARASHTRA)
Judiciary and Counsel Details
-
- Rajiv Magoo and T.R. Ramnani, Member
Facts of the Case
The applicant was engaged in business of tours and travels. It entered into contract with Municipal Corporation of Greater Mumbai (MCGM) to provide Toyota, Innova or equivalent car services for carrying COVID-19 patients for medical treatment. It filed an application for advance ruling to determine whether supply of these vehicles registered in Tourist Category with All India Tourist Permit for carrying COVID-19 patients for medical treatment would be considered as taxable services or exempted services.
AAR Held
The Authority for Advance Ruling observed that renting/leasing of vehicles along with drivers would be covered under pure services supplied to the MCGM, Mumbai which can be considered as a local authority. But the applicant had not produced any documents or evidence to show that ambulance services were supplied by it to satisfy condition of performance of municipal function as per article 243W of Constitution. Therefore, the services of transportation of Covid-19 patients provided by the applicant would be liable to tax and exemption would not be available.
List of Cases Referred to
-
- CTO v. MRF Ltd. 2009 (235) ELT 802 (Raj.) (para 3.13.2).
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
