Case of JBM Ecolife Mobility Surat Pvt Ltd, AAR Gujarat Ruling Dated 28th April 2026. The dispute was over whether the electricity used in electric buses could be considered fuel or not, so that the benefit of a lower GST rate could be availed. AAR held that electric mobility services do not fall within the scope of the exemption provided to fuel-based transport services. It is clarified that 18% GST will be applicable on electric buses.