GST payable on operating mini AC buses for BEST

In re M P Enterprises & Associates Limited (GST AAR Maharashtra) Question 1:- Whether the service of operating mini AC buses by the applicant for Brihan Mumbai Electricity Supply Transport Undertaking (BEST) would be exempt from payment of GST under Tariff Heading 9966 i.e. ‘services by way of giving on hire to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers’ in terms of Notification No. 12/2017-CT(R) dated 28.06.2017 or not? Answer:- Answered in the negative. Question 2:- Whether the service of operating mini AC buses by the applican...