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Renting of buses to Municipal Corp. for transportation of passengers taxable at 18% GST under Heading No. 9966

December 1, 2018[2018] 100 122 (AAR - MAHARASHTRA)

GST : Where assessee was rendering services to State Municipal Corporation by way of giving out on rent/hire, buses, which were further used by Corporation for transportation of passengers, such renting of buses by assessee would fall under Sr. 10, Heading No. 9966 of Notification No. 11/2017/Central Tax (Rate), dated 28-6-2017

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