Page 107 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] IN RE : ANDHRA PRADESH STATE ROAD TRANSPORT CORPORATION 193
Advance Ruling - Jurisdiction - Question as to whether applicant re-
quired to file reconciliation statement in FORM GSTR-9C not falls under any
of the clauses mentioned under Section 97(2) of Central Goods and Services
Tax Act, 2017 - Consequently applicability of GSTR-9C cannot be answered.
[para 6.6]
Ruling in favour of department
REPRESENTED BY : Shri G. Venkata Ramana Rao, for the Assessee
[Order]. - The present application has been filed under Section 97 of the
Central Goods & Services Tax Act, 2017 and Andhra Pradesh Goods & Services
Tax Act, 2017 (hereinafter referred to as CGST 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 pro-
vision 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
APGST Act would be mentioned as being under the GST Act.
3. Brief facts of the case :
Andhra Pradesh State Road Transport Corporation is public sector un-
dertaking established under RTC Act, 1950 under the Act of Parliament and the
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 rul-
ing on the following issues.
(1) Whether the services of APSRTC giving Non-Air-Conditioned Bus-
es on contract for the occasions of marriages, functions etc, for
transportation of employees and students of other organiza-
tions/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 Polav-
aram project, are covered under contract carriage as specified vide
Serial No. 15 of Notification No. 12/2017;
(2) Whether the APSRTC, being a public sector undertaking, whose
books of accounts are subjected to CAG of India or an auditor ap-
pointed for auditing the accounts of local authorities under any law
for the time being in force, is it required to file reconciliation state-
ment in FORM-GSTR-9C as per proviso to Section 35(5) of the GST
Act, 2017.
On Verification of basic information of the applicant, it is observed that the ap-
plicant falls under State jurisdiction, i.e. Assistant Commissioner (ST), Krishna-
lanka Circle, Vijayawada II Division. Accordingly, the application has been for-

GST LAW TIMES  13th August 2020  107