Principal Commissioner, Central Tax, Guntur Vs Andhra Pradesh State Road Transport Corporation
Date: January 24, 2022
Subject Matter
Transaction of hiring/leasing of buses by APSRTC to the Public Transport Division (PTD) of Government of AP is eligible for exemption
Summary
Question: Whether the transaction of hiring/leasing of buses by the APSRTC to the Public Transport Division (PTD) of Government of Andhra Pradesh is eligible for the exemption under Entry 22 of Notification No 12/2017 Central Tax (Rate) ? The transac…
The Principal Commissioner, Central Tax, Guntur CGST Commissionerate (hereinafter referred to as appellant) filed an appeal in case of M/s. Andhra Pradesh State Road Transport Corporation (APSRTC), Pandit Nehru Bus Station, RTC House, 1st Floor, Bhaskar Rao Pet, Vijayawada as per Rule 106(2) of CGST Rules, 2017 against the Advance Ruling issued under sub-section (6) of section 98 in FORM GST ARA-0…