Page 108 - GSTL_13th August 2020_Vol 39_Part 2

194 GST LAW TIMES [ Vol. 39
warded to the jurisdictional officers and a copy marked to the Central Tax au-
thorities to offer their remarks as per Sec. 98(1) of CGST/APGST Act, 2017.
In response, remarks are received from the jurisdictional officer con-
cerned 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 appli-
cant.
5. Record of personal hearing :
The authorized representative of the applicant, Sri G. Venkata Ramana
Rao appeared in person for Personal Hearing held on 19-12-2019 and he reiterat-
ed the submissions already made in the application and requested to pass neces-
sary orders.
6. Discussion and findings
6.1 We have gone through the case records of the application written
and oral submissions at the time of Personal Hearing carefully. The applicant
informed that they are a public sector undertaking established under RTC Act,
1950 under the act of Parliament and the capital/fund invested in the APSRTC is
owned wholly by Central/State Government and engaged in transportation of
passengers both as stage carriers and contract carriers and also in transportation
of goods. The matter represented before us i.e. the activity of providing non-Air-
conditioned buses on contract attract GST or otherwise and also applicability of
FORM GSTR-9C, is examined.
6.2 In terms of Notification No. 12/2017-Central Tax (Rate), dated 28-6-
2017 (Sr. No. 15), the following services are exempt from GST Services by way of
transportation of passengers (Heading 9964) :
Transport of passengers, with or without accompanied belongings, by
(b) non-air-conditioned contract carriage other than radio taxi, for
transportation of passengers, excluding tourism, conducted tour,
charter or hire;
Thus, it is to be seen that only transport of passengers by a Non-Air-conditioned
contract carriage other than radio taxi excluding tourism, conducted tour, charter
or hire, is exempt from GST.
6.3 Definition of Contract Carriage : Contract carriage is neither de-
fined 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 ve-
hicle 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 per-
son 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 dis-
tance; 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 any-
where during the journey, and includes -
(i) a maxicab; and
(ii) a motorcab notwithstanding the separate fares are charged
for its passengers;

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