Page 110 - GSTL_13th August 2020_Vol 39_Part 2

196 GST LAW TIMES [ Vol. 39
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 respect to
any goods or services or both amounts to or results in a supply of
goods or services or both, within the meaning of that term.
From the above it is clear that the applicant’s question doesn’t fall under any of
the clauses mentioned under Section 97(2).
6.7 In view of the legal provisions governing the taxability of rental
services, the information furnished by the applicant is examined and found that;
• The applicant is registered with GST as a Supplier of services;
• The applicant is renting the Non-Air-conditioned buses under the
name & style M/s. Andhra Pradesh State Road Transport Services
for the occasions of marriages, functions etc, for transporting of em-
ployees and students of other organizations/departments, for
transporting of passengers to Sabarimala, for transporting of public
to meetings conducted by political parties and to places like Polava-
ram project etc. Therefore, it is clear that the applicant is providing
rental services and thus fits under Serial No. 10 of Notification No.
11/2017-Central Tax (Rate), dated 28-6-2017;
The rate of tax on the rental services where the cost of fuel is included in the con-
sideration charged from the service recipient is 5%/12% subject to satisfying the
conditions as prescribed under Notification No. 11/2017-C.T. (Rate), dated 28-6-
2017 as amended by Notification No. 20/2017-C.T. ( Rate), dated 22-8-2017, Noti-
fication No. 31/2017-Central Tax (Rate), dated 13-10-2017, Notification No.
20/2019-Central Tax (Rate), dated 30-9-2019 as detailed in para 6.5 above;
In case, the said conditions are not satisfied, the rate of GST is 18% (9%
CGST + 9% SGST) and the applicant being the provider of rental service has to
pay the said tax;
The applicability of GSTR-9C cannot be answered as per Section 97(2) as
detailed in para 6.6 above;
7. Accordingly we pass the following order.
RULING
Query : Does the contract services of the applicant are covered under
contract carriage as specified vide Serial No. 15 of Notifica-
tion 12/2017; What is the rate of tax payable?

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