AAR: Rental of Non Air-Conditioned buses by State Road Transport Corp. taxable at 12% subject to conditions

Andhra Pradesh AAR holds that Andhra Pradesh State Road Transport Corporation (APSRTC) providing rental service of the Non Air Conditioned buses for transportation of passengers is chargeable to GST @ 5%/12% subject to fulfillment of conditions specified in the Notification no. 11/2017; Notes that the Applicant is a public sector undertaking engaged in transportation of passengers as well as goods both as stage carriers and Contract carriers; Rejecting Applicant’s contentio...