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TMI Blog2020 (7) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire is exempt from GST - the case of the applicant clearly doesn't fall under serial no.15 in Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017. So the services offered by the applicant are covered by Sl.no. 10 of notification no. 11/2017-Central Tax (Rate) dated 28.06.2017 i.e., 'Rental Services of transport vehicles'. Charge of GST on rental services - HELD THAT:- 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 charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e capital/fund invested in the APSRTC is wholly by Central/State Government. It is engaged in transportation of passengers both as stage carriers and contract carriers and also in transportation of goods. The applicant had filed an application in form GST ARA-01, dated 15.11.2019, paying the prescribed amount of fee for seeking Advance Ruling. 4. Questions Raised Before the Authority The applicant raised the following questions and requested to pass ruling on the following issues. 1. Whether the services of APSRTC giving Non Air Conditioned Buses on contract for the occasions of marriages, functions etc, for transportation of employees and students of other Organizations/Department, for different purposes like, transportation of passengers to Sabarimala, transporting of public to the places where meetings conducted by political parties and to the places like Polavaram project, are covered under contract carriage as specified vide Serial No 15 of notification 12/2017; 2. Whether the APSRTC, being a public sector undertaking, whose books of accounts are subjected to CAG of India or an auditor appointed for auditing the accounts of local authorities under any law for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iage: Contract carriage is neither defined in the Act nor in 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 contract anywhere during the journey, and includes,- (i) a maxicab; and (ii) a motorcab notwithstanding the separate fares are charged for its passengers; 6.4 The applicant claims that the non Air conditioned bus contracts entered by them are contract carriages on hire and hence falls under Serial no.15 in Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017.But a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersed as if supply of such service is an exempt supply and attracts provisions of subsection (2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made there under. 6.6 Applicability of FORM GSTR-9C Being a public sector undertaking the applicant wanted to know whether he is required to file reconciliation statement in FORM GSTR-9C. The issue before us is to tell about the applicability of GSTR-9C to the applicant. However before going into this if we look at the question on which the advance ruling can be sought under the Act. According to Section 97(2) of the act: The question on which the advance ruling can be sought are specified as under: (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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