Page 109 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] IN RE : ANDHRA PRADESH STATE ROAD TRANSPORT CORPORATION 195
6.4 The applicant claims that the Non-Air-conditioned bus contracts en-
tered by them are contract carriages on hire and hence falls under Serial No. 15 in
Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017. But as per the defi-
nition of Contract carriage given in Para 6.3 above 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 car-
riage 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.
But as per Serial No. 15 in Notification No. 12/2017-Central Tax (Rate),
dated 28-6-2017 transport of passengers, with or without accompanied belong-
ings, by non-air-conditioned contract carriage other than radio taxi, for transpor-
tation of passengers, excluding tourism, conducted tour, charter or hire is exempt
from GST.
From the above it can be concluded that case of the applicant clearly
doesn’t fall under Serial No. 15 in Notification No. 12/2017-Central Tax (Rate),
dated 28-6-2017. So the services offered by the applicant are covered by Sl. No. 10
of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 i.e., ‘Rental Ser-
vices of transport vehicles’.
6.5 Charge of GST on rental services
In terms of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017
as amended by Notification No. 20/2017-Central Tax (Rate), dated 22-8-2017,
Notification No. 31/2017-Central Tax (Rate), dated 13-10-2017, Notification No.
20/2019-Central Tax (Rate), dated 30-9-2019, wherin 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 charged on goods and services used in supplying the service other than
the input tax credit of input service in the same line of business has not been tak-
en.
The explanation to the notification further clarifies that it shall mean that, -
(a) credit of input tax charged on goods or services used exclusively in
supplying such service has not been taken; and
(b) credit of input tax charged on goods or services used partly for
supplying such service and partly for effecting other supplies eligi-
ble for input tax credits, is reversed as if supply of such service is an
exempt supply and attracts provisions of sub-section (2) of Section
17 of the Central Goods and Services Tax Act, 2017 and the rules
made thereunder.
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 be-
fore 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.
GST LAW TIMES  13th August 2020  109