Gujarat State Road Transport Corporation ., In re
Date: March 22, 2022
Subject Matter
Transporting parcels on top of a bus is 'Business Support Service' under SAC '9985 99' attracting 18% GST
Summary
GSRTC entered agreement with M/s Ashapura Trade and Transport Private Limited to provide space in its buses, on top of the bus as well as in bus cabin, for transporting parcels of Ashapura. The parcels booked by Ashapura and transported by the buses…
1. M/s. Gujarat State Road Transport Corporation (hereinafter referred to as GSRTC for the sake of brevity) submits as follows: 2. GSRTC operates more than 8700 buses daily basis and is engaged in intra state as well as interstate passenger transportation 3. GSRTC submits that it is mainly engaged in the passenger transportation services 4. GSRTC entered agreement with M/s Ashapura Trade and Trans…