GST not payable on hiring/leasing of buses by APSRTC to Public Transport Division

Principal Commissioner Central Tax Vs Andhra Pradesh State Road Transport Corporation (GST AAAR Andhra Pradesh) The transaction of hiring/leasing of buses by the APSRTC to the Public Transport Division (PTD) of Government of Andhra Pradesh is eligible for exemption under Entry 22 of Notification No 12/2017 Central Tax (Rate). FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH (Under Section 101 of the Central Goods and Service Tax Act and the Andhra Pradesh Goods and Service Tax Act). The Principal Commissioner, Central Tax, Guntur CGST Commissionerate (hereinafte...