Ahmedabad Municipal Transport Service ., In re
Date: January 27, 2021
Subject Matter
'Ahmedabad Municipal Transport Service (AMTS)' qualifies as a 'Local Authority' u/s 2(69) of the CGST Act
Summary
Q. A Whether AMTS would be qualified as ‘Local Authority’ as defined under the Central Goods and Services Tax Act, 2017? Ans. The applicant merits qualification as “Local Authority” as defined under the Central Goods and…
M/s. Ahmedabad Municipal Transport Service is registered under GST and having a GSTIN: 24AAALA1563C1ZV, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fees of Rs. 5,000/- each under the CGST Act and the GGST Act. 2. M/s. Ahmedabad Municipal Transport Service (hereunder referred to as ‘AMTS…