TMI Blog2021 (11) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... nsideration charges from the service recipient. Evidently though both the entries deal with motor vehicles for carrying passengers, the entry at Sl.No.8(vi) is a general entry whereas the entry at Sl.No.8(ii)(b) is the specific entry, i.e., Air Conditioned Stage Carriage. And it is the principle of interpretation of statute that general things do not derogate from special things and therefore that special provision prevails over the general provision. As the applicant has stated that they will be in the business of passenger transport in Air conditioned buses as stage carriages, the applicable entry in view of the above discussions is Sl.No.8(ii)(b) of Notification No.11 of 2017, dt: 28-06-2017 - Further they are liable to pay tax at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression GST Act would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of ₹ 5,000/- for SGST and ₹ 5,000/- for CGST towards the fee for Advance Ruling. The concerned jurisdictional officer also raised no objection to the admission of the application. The application is therefore, admitted 4. Brief facts of the case: The applicant M/s. Sri Krishn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersonal hearing held on 05-10-2021. The authorized representatives reiterated their averments in the application submitted and contended as follows: 1. That the applicant is involved in the business of passenger transport and is desirous of initiating their business in the State of Telangana. 2. That in their view they fall under serial no. 8(vi) of Notification No. 11/2017 amended upto latest and therefore are liable to tax at the rate of 6% CGST SGST each without any restrictions on availment of ITC. 3. That they are desirous of clarification regarding any option available under this entry and the procedure regarding the same to avail a lower rate of tax. 7. Discussion Findings: The applicant seeks clarification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Spg. And Wvg. Mills Vs. State of UP (1961) 3 SCR 185 = AIR 1961 SC 1170 c) Belsund Sugar Co. Ltd., Vs. State of Bihar (1999) 9 SCC 620 = AIR 1999 SC 3125 = 1999 AIR SCW 3074 (SC 5member Constitution Bench). As the applicant has stated that they will be in the business of passenger transport in Air conditioned buses as stage carriages, the applicable entry in view of the above discussions is Sl.No.8(ii)(b) of Notification No.11 of 2017, dt: 28-06-2017. Further they are liable to pay tax at the rate of 2.5% under CGST SGST respectively if they are not claiming any ITC on goods and services used in supplying service in the said entry. Further there is no exclusion of services from other taxable persons in the same line ..... X X X X Extracts X X X X X X X X Extracts X X X X
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