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M/S. PRASAR BHARTI BROADCASTING CORPORATION OF INDIA
(Authority for Advance Ruling, Himachal Pradesh)

Hon'ble Judges:

RAKESH SHARMA
ABHAY GUPTA
Pet. Counsel
D.r.patiyal
Res. Counsel
Na

Petitioner / Applicant

M/S. PRASAR BHARTI BROADCASTING CORPORATION OF INDIA
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Himachal Pradesh

Date May 19, 2020
Order No.

HP-AAR-1/2020

Citation

2020(5) TAXREPLY 2513
Original Order
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ORDER

ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE HIMACHAL PRADESH GOODS AND SERVICE TAX ACT, 2017 The Applicant above is a public service broadcaster. The taxpayer avails services of hiring taxis for different purposes as mentioned below:- 1) To pick up/ drop shift duty-staff in odd hours. 2) This facility is being provided in odd hours to lady-employees, handicapped & general employees. 3) Taxis are hired for tour/OB recordings etc. within the state of Himachal Pradesh on different occasions. 4) Taxis are also hired to drop shift staff at High Power Transmitter during morning/ evening & for office work during day time. The question raised by the applicant is whether input tax credit is available to the applicant on the services availed for the aforementioned items through contractors and what rate of GST will be applicable on the same. RECORDS OF PERSONAL HEARING - The applicant was heard....

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