as per the notification 12/2017, sl no 14 under heading 9964 , transport of passengers in non air conditioned stage carriage is exempt under gst..
if apartment from transportation of passengers, accommodation, refreshment n guide charges is collected as ancillary services, will the ancillary services provided will also qualify for exemption under gst?
According to Notification 12/2017, Sl No. 14 under heading 9964, the transport of passengers in non-air-conditioned stage carriages is exempt from GST. However, when it comes to ancillary services such as accommodation, refreshments, and guide charges, the exemption under GST may not automatically apply.
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