No GST exemption on services of transportation of Covid-19 patients in vehicles registered under tourist category: AAR

Case Details: Authority for Advance Rulings, Maharashtra Geetee Tours (P.) Ltd., In re - [2021] 132 taxmann.com 245 (AAR - MAHARASHTRA)

Judiciary and Counsel Details

• • Rajiv Magoo and T.R. Ramnani, Member

Facts of the Case

The applicant was engaged in business of tours and travels. It entered into contract with Municipal Corporation of Greater Mumbai (MCGM) to provide Toyota, Innova or equivalent car services for carrying COVID-19 patients for medical treatment. It filed an application for advance ruling to determine whether supply of these vehicles registered in Tourist Category with All India Tourist Permit for carrying COVID-19 patients for medical treatment would be considered as taxable services or exempted services.

AAR Held

The Authority for Advance Ruling observed that renting/leasing of vehicles along with drivers would be covered under pure services supplied to the MCGM, Mumbai which can be considered as a local authority. But the applicant had not produced any documents or evidence to show that ambulance services were supplied by it to satisfy condition of performance of municipal function as per article 243W of Constitution. Therefore, the services of transportation of Covid-19 patients provided by the applicant would be liable to tax and exemption would not be available.

List of Cases Referred to

• • CTO v. MRF Ltd. 2009 (235) ELT 802 (Raj.) (para 3.13.2).