AAR : Service of providing non-air conditioned motor vehicles on hire to Indian Army not exempt

Rajasthan AAR holds that service of providing non-air conditioned motor vehicles on hire to Indian Army on contract basis, is not exempted under Sr. No. 15 of Notification No. 12/2017- Central Tax (Rate); Clarifies that said service is taxable as ‘rent a cab’ service attracting IGST @ 5% (CGST + SGST) provided that ITC has not been taken or IGST@12% (CGST@6% + SGST@6%) if ITC is availed; Refers to the definition of ‘contract carriage’ provided under clause (7) of Sect...