AAR : Hiring buses to Municipal Corporation for passenger transportation, while retaining effective control, taxable at 18%

Maharashtra AAR holds that the services rendered by the applicant to Nagpur Municipal Corporation (NMC) by way of giving out on rent/ hire, buses, further used by NMC for transportation of passengers squarely fall under Sr. No. 10, Heading No. 9966, sub-clause (ii) of Notification No. 11/2017- Central tax (Rate) as rental service of transport vehicles with operators, liable to GST at 18% (CGST and SGST); Notes that as per agreement with NMC, applicant is providing services of...