05 August 2017
• Auto, metered cab charges - Exempted under GST. No GST shall be paid even if the amount is incurred by employees and later on reimbursed. • Cab service procured from operator (OLA, UBER etc.,) - GST will be paid by the such operator itself. There is no liability on the service receiver. Further, the taxes paid by the operator cannot be availed as credit. • Cab services procured from other agencies - GST will be paid by the provider itself if they are registered, if not service receiver shall pay GST on the same as a service receiver. The taxes paid is not available as credit. • Local bus charges - Stage carriage is exempted under GST. No GST shall be paid even if the amount is incurred by employees and later on reimbursed
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