Case LawGST-ARA-37/2020-21/B-16
M P Enterprises & Associates Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- June 14, 2021
- Type:
- Advance Ruling
- Members:
- Vinitha Sekhar, Ramnani
Subject
12% GST applicable on operation of mini AC buses by the applicant for BEST
Classification
Summary
Question 1 :- Whether the service of operating mini AC buses by the applicant for Brihan Mumbai Electricity Supply Transport Undertaking (BEST) would be exempt from payment of GST under Tariff Heading 9966 i.e. ‘services by way of giving on hir…
Judgement
A. Statement of relevant facts having a bearing on the question(s) raised 2.1 M.P. Enterprises& Associates Limited, the applicant is as a ‘supplier’ GSTIN, under the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017). 2.2 Brihanmumbai Electric Supply and Transport Undertaking (hereinafter referred to as ‘BEST’) floated…