Maa Associates ., In re
Date: March 30, 2022
Subject Matter
No GST on buses for hire under smart city project to AICTSL, JCTSL & BCLL for the transportation of passenger
Summary
1 On a joint reading of the terms of the agreement, high court rulings, para 8 Board Circular No. 164 /20 /2021-GST dated 06/10/2021 .. Entry No. 10 of Notification No. 11/2017 – Central Tax (Rate) and Entry No. 22 of Notification No. 12/2017-C…
1. M/s Maa Associates (hereinafter referred to as ‘Applicant’), is a company providing buses on hire(service) in Indore, Jabalpur & Bhopal City under smart city project with AICTSL, JCTSL &BCLL for the transportation of passenger. It is registered with the GST Authorities in the State of Madhya Pradesh and has been granted Registration No 23ABNFM6268J1ZS. 2. The provisions of t…