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Showing contexts for: Global Positioning System in Pragatisheel Auto Rikshaw Driver Union vs Union Of India And Anr. on 12 April, 2023Matching Fragments
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8 Heading (i) ... ... ...
9964 (ii) Transport of passengers, with or without 2.5% Provided that
(Passenger accompanied belongings by- credit of input tax
transport (a) air conditioned contract carriage charged on goods
services) other than motorcab; and services used
(b) air conditioned stage carriage; in supplying the
(c) radio taxi. service has not
been taken
Explanation.- Please refer to
Explanation no.
(a) "contract carriage" has the assigned to it (iv)
in clause (7) of section 2 of the Motor
Vehicles Act, 1988 (59 of 1988);
(b) "stage carriage" has the meaning
assigned to it in clause (40) of section 2 of
the Motor Vehicles Act, 1988 (59 of 1988);
(c) "radio taxi" means a taxi including a
radio cab, by whatever name called, which is
in two-way radio communication with a
central control office and is enabled for
tracking using Global Positioning System
(GPS) or General Packet Radio Service
(GPRS).
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(vi) Transport of passengers by any motor 2.5 Provided that
vehicle designed to carry passengers where credit of input tax
the cost of fuel is included in the charged on goods
consideration charged from the service and services used
recipient. in supplying the
service, other
than the input tax
2023:DHC:2489
credit of input
service in the
same line of
business (i.e.
service procured
from another
service provider
of transporting
passengers in a
motor vehicle or
renting of a
motor vehicle),
has not been
taken.
[Please refer to
Explanation no.
(iv)]
Or
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