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Regarding rcm notification no. 13/2017

Rajiv (Senior Accounts Officer) (1548 Points)

16 April 2018

EXPERTS ,

I READ IN NOTIFICATION NO. Notification No. 13/2017- Central Tax (Rate) IN SR. NO. 5 (III) REGARDING TRANSPORT OF GOODS OR PASSENGER. SIR I AM CONFEUSING ON TRANSPORT OF PASSENGER. WHAT IS THE MEANS OF THESE LINES TRANSPORT OF PASSENGER. ???? IN SIMPLE LINES IF A FECTORY HIRED NON AC BUS FOR HIS EMPLOYEE . THEN IS THIS SERVICE WILL CAME UNDER TRANSPORT OF PASSENGER SERVICE ????

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (183197 Points)
Replied 16 April 2018

cbec/gst/Notification13-CGST.

Extracted........

Sl. No. ..........5

Category of Supply of Services .........

Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding, -

(1) renting of immovable property, and

(2) services specified below

(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority;

(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(iii) transport of goods or passengers.

Supplier of service ........... Central Government, State Government, Union territory or local authority

Recipient of Service ...........Any business entity located in the taxable territory.

Query........

IF A FECTORY HIRED NON AC BUS FOR HIS EMPLOYEE . THEN IS THIS SERVICE WILL CAME UNDER TRANSPORT OF PASSENGER SERVICE ????

Here receipant of service............ factory....... OK

Who is supplier ?????????????? (any Governmental agency????????)

One more Irony is that....... it is in exclusion list !!!!!!!!!

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