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2021 (7) TMI 1363 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESHExemption from GST - transaction of hiring/leasing of buses by the APSRTC to the Public Transport Division (PTD) of Government of Andhra Pradesh - applicability of Entry 22 of Notification No: 12/2017 Central Tax (Rate) - HELD THAT:- 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 'Department of Public Transport' fits into the above definition of 'Undertaking', meant for 'Transport' carried by the State Government. Thus, 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).
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