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2022 (2) TMI 608 - AAAR - GSTExemption from GST or not - transaction of hiring/leasing of buses by the APSRTC to the Public Transport Division (PTD) of Government of Andhra Pradesh - Entry 22 of Notification No 12/2017-Central Tax (Rate) - HELD THAT:- In the instant case, the appellant classifies the transaction as 'leasing of movable and immovable assets', which is more of a general description. Whereas, the lower authority classified the same under Heading 9966 or Heading 9973 - On perusal of relevance of both the entries, Heading 9966 fits into the most specific description and should naturally be preferred over the general description as suggested by the appellant. Section 2 (42) of Motor Vehicles Act, 1988 defines State Transport undertaking, clearly envisages the possibility of this service being run / carried on by the Central Government or a State Government. In the instant case, the PTD, the state government department which is running this service shall by definition be termed as the 'State Transport undertaking'. The ruling of the AAR upheld.
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