Thane Municipal Transport Undertaking’s AAR Application on Supplier Taxability Rejected

In re Thane Municipal Transport Undertaking (GST AAR Maharashtra) Maharashtra Authority for Advance Ruling (AAR) has rejected the application filed by Thane Municipal Transport Undertaking (TMTU) seeking a ruling on whether GST exemption under Notification No. 12/2017-Central Tax (Rate) is applicable to the manpower supply and bus rental/hire services received by them. The AAR stated that the questions raised pertain to the tax liability of TMTU’s suppliers, which falls outside the scope of Section 97 of the CGST Act, 2017, governing advance rulings. TMTU, a transport undertaking of Than...