This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST exemption on hiring/leasing of buses by APSRTC to Public Transport Division
Case Law Details
- Case Name
- In re Andhra Pradesh State Road Transport Corporation (GST AAR Andhra Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Andhra Pradesh, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
In re Andhra Pradesh State Road Transport Corporation (GST AAR Andhra Pradesh)
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).
In the instant case, it is clear that the Government of Andhra Pradesh had created a separate undertaking under the name and style of ‘Public Transport Department’ (PTD) which will operate under the Administrative control of Transport, Road and Buildings Department.
Thus, the ...
