Monday, December 15, 2025 | 04:13 PM ISTहिंदी में पढें
Business Standard
Notification Icon
userprofile IconSearch

AAR says no GST exemption for tourist vehicles carrying Covid patients

Experts described the decision as callous on front-line workers

Goods and services tax, gst
premium

Photo: Shutterstock

Indivjal Dhasmana New Delhi
The Authority for Advance Rulings, Maharashtra has ruled that renting or leasing of vehicles registered in tourist category for transportation of Covid-19 passengers by a tours and travels operator would be liable to pay goods and service tax (GST). Experts described the decision as callous on front-line workers.

An applicant company, a tourist operator, submitted that provision of Toyota Innova or equivalent six-seater vehicles with all India tourist permit to carry Covid-19 patients for medical treatment is exempt from GST.

The company had entered into an agreement with Mumbai Corporation of Greater Mumbai (MCGM) to use its vehicles for transporting