Sri Krishna Logistics ., In re
Date: November 3, 2021
Subject Matter
ITC is not allowed if concessional rate of 5% GST is opted for passenger transport in Air conditioned buses as stage carriages
Summary
As the applicant has stated that they will be in the business of passenger transport in Air conditioned buses as stage carriages, the applicable entry in view of the above discussions is Sl.No.8(ii)(b) of Notification No.11/2017-Central Tax (Rates),…
1. M/s. Sri Krishna Logistics 37-1-169-43/9, 401, Lakshmi Sai Residency Lambadi Donka, Near Power office, Ongole, Prakasam – 523 001 Andhra Pradesh (Un Registered) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. p:eq(11)"> 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are t…