Page 106 - GSTL_13th August 2020_Vol 39_Part 2

192 GST LAW TIMES [ Vol. 39
Answer : The Services of the applicant fall under Sl. No. 32 of
Heading 9994 of Notification No. 11/2017-Central Tax
(Rate), dated 28-6-2017.
(2) Question : Whether the service recipient i.e., M/s. Tirupati Smart
City Corporation is a “Governmental Authority” as per
the definition of Notification No. 12/2017-Central Tax
(Rate), dated 28-6-2017.
Answer : The Service recipient is Government authority.
(3) Question : Whether services provided by the Applicant is exempted
under Sl. No. 3 of Notification No. 12/2017, dated 28-7-
2017 as amended?
Answer : Affirmative.
(4) Question : Whether the Governmental Authority is liable to deduct
TDS as per the provisions of section for the services ren-
dered as stated in the Application?
Answer : Does not arise, as the services are exempted.

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2020 (39) G.S.T.L. 192 (A.A.R. - GST - A.P.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
ANDHRA PRADESH

S/Shri D. Ramesh, Member (State Tax) and M. Sreekanth,
Member (Central Tax)
IN RE : ANDHRA PRADESH STATE ROAD TRANSPORT
CORPORATION
AAR No. 9/AP/GST/2020, dated 5-5-2020
Rental services of transport vehicles - Applicant renting non-air-
conditioned buses under the name & style of M/s. Andhra Pradesh State Road
Transport Services for the occasions of marriages, functions, etc., for transport-
ing of employees and students of other organizations/departments, for trans-
porting of passengers to Sabarimala, for transporting of public to meetings
conducted by political parties and to places like Polavaram project, etc. - Ap-
plicant clearly doesn’t fall under Serial No. 15 of Notification No. 12/2017-C.T.
(Rate) - Services offered by applicant are covered by Sl. No. 10 of Notification
No. 11/2017-C.T. (Rate), i.e., ‘Rental Services of transport vehicles’ - Rate of tax
on rental services where the cost of fuel is included in the consideration
charged from the service recipient is 5%/12% subject to satisfying the condi-
tions as prescribed under Notification No. 11/2017-C.T. (Rate) as amended by
Notification No. 20/2017-C.T. (Rate), Notification No. 31/2017-C.T. (Rate) and
Notification No. 20/2019-C.T. (Rate) - In case the conditions are not satisfied,
rate of GST is 18% (9% CGST + 9% SGST) and the applicant being the provid-
er of rental service has to pay the said tax. [paras 6.4, 6.7]

GST LAW TIMES  13th August 2020  106