License Fee for Public Toilets Exempt from GST: AP AAR

In re Public Transport Department Government of Andhra Pradesh (GST AAR Andhra Pradesh) The Applicant, an arm of the State Government, operates public transport facilities under the aegis of the Andhra Pradesh State Road Transport Corporation (APSRTC). The services provided by the Applicant include passenger transport and courier/GTA services, utilizing bus stands that also generate revenue through rentals, lease, and licenses. Factual Background A key facility provided at the bus stands is lavatories and toilets for the use of passengers, staff, and the public. The Applicant licenses third p...