9911796707
TMI Blog2020 (7) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act and APGST Act respectively) by M/s Andhra Pradesh State Road Transport Corporation, APSRTC, RTC House, 1st Floor, PNBS, Vijayawada-520013, Krishna District, Andhra Pradesh (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 3. Brief Facts of the Case: Andhra Prade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the applicant, it is observed that the applicant falls under State jurisdiction, i.e. Assistant Commissioner (ST), Krishnalanka Circle, Vijayawada II Division. Accordingly, the application has been forwarded to the jurisdictional officers and a copy marked to the Central Tax authorities to offer their remarks as per Sec. 98(1) of CGST /APGST Act 2017. In response, remarks are received from the jurisdictional officer concerned stating that there are no proceedings lying pending or passed relating to the applicant on the issue, for which the Advance Ruling sought by the applicant. 5. Record of Personal Hearing: The authorized representative of the applicant, Sri G. Venkata Ramana Rao appeared in person for Personal Hearing held on 19.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notification no.12/2017-Central Tax (Rate). However, as per Section 2(7) of The Motor Vehicles Act,1988, 'contract carriage' means a motor vehicle which carries a passenger or passengers for hire or reward and is engaged under a contract, whether expressed or implied, for the use of such vehicle as a whole for the carriage of passengers mentioned therein and entered into by a person with a holder of a permit in relation to such vehicle or any person authorized by him in this behalf on a fixed or an agreed rate or sum,- (a) on a time basis, whether or not with reference to any route or distance; or (b) from one point to another, and in either case, without stopping to pick up or set down passengers not included in the contra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cles'. 6.5 Charge of GST on rental services In terms of notification no. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended by notification no. 20/2017- Central tax (Rate) dated 22.08.2017, notification no. 31/2017- Central tax (Rate) dated 13.10.2017, notification no. 20/2019- Central tax (Rate) dated 30.09.2019, wherein Sl.no. 10, (i) Rental Services of transport Vehicles (Heading 9966) attracts GST at the rate of 2.5% or 6% or 9% CGST. Identical rate would be applicable for SGST also, taking the effective rate to 5% or 12% or 18%. However, the rate of 5% is subject to the condition that the cost of fuel is included in the consideration charged from the service recipient and the credit of input tax charged on goods and services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. . From the above it is clear that the applicant's question doesn't fall under any of the clauses mentioned under sub section 97(2). 6.7 In view of the legal provisions governing the taxability of rental services, the information furnished by the applicant is examined and found that; * The applicant is registered with GST as a Supplier of services ;- * The applicant is renting the Non Air conditioned buses under the nam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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