In re JBM Ecolife Mobility Surat P Ltd (GST AAR Gujarat)
Date: April 27, 2026
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Subject Matter
Electricity Not Fuel for Lower GST Rate on Electric Bus Rental Services
Summary
The Authority for Advance Ruling dismissed the applicant's request for a lower GST rate on electric bus rental services, holding that "electricity" is not considered "fuel" under Notification No. 11/2017-Central Tax (Rate). Consequently, the services…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. JBM Ecolife Mobility Surat P Ltd, Plot No. 70, BRTS Bus Depot & Workshop, TP Scheme No. 48, Opp. Unn-Bhestan Urban Health Centre, Bhestan, Surat, Gujarat-395 023 [for short—applicant’] is registered under GST and their GSTIN is 24AAFCJ4549P1Z1. 2. The applicant is engaged in provision of services of end-to-end operation &…