Andhra Pradesh State Road Transport Corporation ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- May 5, 2020
- Type:
- Advance Ruling
- Members:
- D Ramesh, M Sreekanth
Subject
Services of APSRTC by giving Non Air Conditioned Buses on contract for the occasions of marriages, functions etc not exempt from GST
Summary
Query: Whether the services of APSRTC giving Non Air Conditioned Buses on contract for the occasions of marriages, functions etc, for transportation of employees and students of other Organizations/Department, for different purposes like, trans…
Judgement
1. The present application has been filed under Section 97 of the Central Goods & Services Tax Act, 2017 and Andhra Pradesh Goods & Services Tax Act, 2017 (hereinafter referred to as CGST Act and APGST Act respectively) by M/s Andhra Pradesh State Road Transport Corporation, APSRTC, RTC House, 1st Floor, PNBS, Vijayawada-520013, Krishna District, Andhra Pradesh (hereinafter referred to as…