AAR: Includes bus passes cost in transport facilitation service, rejects applicant’s ‘intermediary’ plea

Karnataka AAR rules that value of monthly passes issued to commuters by the Bangalore Metropolitan Transport Corporation (BMTC) is to be included in value of facilitation charges for providing transportation facilitation services as per Sec 15(2) of the CGST Act; Holds that supply of service undertaken by the applicant cannot be classified merely as a supply of facilitation services between BMTC and the commuters; Observes that the applicant is providing transportation servic...