Public Transport Department Government of Andhra Pradesh ., In re
Date: September 24, 2025
Subject Matter
License Fee for Public Toilet Maintenance by Government Department Exempt from GST
Summary
The Authority for Advance Ruling (AAR), Andhra Pradesh, allowed the application, holding that the license fees collected by the Public Transport Department from contractors for operating and maintaining public toilets at bus stations are exempted fro…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH 1. wherein, M/s Public Transport Department Government Of Andhra Pradesh (GSTIN: 37AAAGP3279H1Z1), Vijayawada, (hereinafter referred to as applicant) has filed an application in FORM GST ARA-01 under Section 97(1) of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGS…