The Principal Commissioner Central Tax, Guntur, CGST Commissionerate

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2022 Supreme(Online)(GST-ARA) 32

GST APPELLATE ORDER ANDHRA PRADESH
The Principal Commissioner Central Tax, Guntur, CGST Commissionerate
AAAR/AP/04(GST)/2022

Headnote:Confirm and uphold the decision of Authority for Advance ruling

BEFORE THE APPELLATE AUTHORITY FOR ADVANCE RULING for the State of Andhra Pradesh (Goods and Service Tax) (Office at O/o Chief Commissioner of State Tax, Govt. of A.P., D NO 5-56, Block-B, R.K.Spring Valley Apartment, Bunder Road, Edupugallu, Vijayawada, Andhra Pradesh - 521151) Present: sri suresh Kishnani (Member) (central Tax) Sri S. Ravi Shankar Narayan (Member) (State Tax) The 24th day of lanuary, 2022 Order /AAAR/APl04 (GST)/2022
		Name and address of the appella nt	The Principal Commissioner Central Tax, Guntur CGST Commissionerate.
			37 AAGF 43527 )2ZF
	?3	Date of filmg of Form GST	08,11,2021
		Hearinq ( Virtua l)	1L122e4
	45 ' l	Authorized Representative lurisdictional Authority -	Shri G. Rama Krishna Raju Yadav, loint Commlssioner of Central Tax, Guntur CGST Comm issionerate Assistant Commissioner (ST) Krishnalanka Circle, Vijayawada-II Division

(Under Section 1O1 of the Central Goods and Service Tax Act and the Andhra Pradesh Goods and service Tax Act), The Principal Commissioner, Central Tax, Guntur CGST Commissionerate (hereinafter referred to as appellant) filed an appeal in case of M/s. Andhra Pradesh State Road Transport Corporation (APSRTC), Pandit Nehru Bus Station, RTC House, 1't Floor, Bhaskar Rao Pet, Vijayawada as per Rule 106(2) of CGST Rules, 2017 against the Advance Ruling issued under sub-section (6) of section 98 in FORM GST ARA-03 and no fee shall be payable by the appellant for filing the appeal. The appeal dated: 08.11.2021 is filed contending the Ruling passed by the Authority for Advance Ruling, A.P vide Ruling AAR No.2slAPlGSr /2021 dated 20.07.2021.

Background of the Case:

1.1 The appellant i.e.,^Principal^Commissioner^Central^Tax^Guntur^CGST Commissionerate filed an^applicationⁱⁿ^Form^{GST ARA-03}^on^08-11-2021 before the Appellate Authority^for^{Advance Ruling,}^Andhra^Pradesh^seeking clarification in case of^M/s^Andhra^Pradesh^State^Road^Transport^Corporation, .A.P

1.2 lvl/s Andhra Pradesh State^Road^{Transport Corporation,}^{(APSRTC) was} established on 11th January,1958 as^per^The^Road^Transport^Act,¹⁹⁵⁰^by G.O Ms No.36, Home (Transport -^IV)^dated^06-01-1958.^As^a^consequence ^of bifurcation^of the^{erstwhile United State}^of^Andhra^Pradesh^into^Telangana and Andhra Pradesh,^APSTRC^(erstwhile)^was^bifurcated^into^TSRTC^and APSRTC, with some issues still^{pending regarding}^the^division^of^assets^and f,3 APSRTC, though operating under the^Public^Transport^Department^(PTD) of Government of Andhra^Pradesh,^{is completely}^an^independent^entity^with operational autonomy and operates as an^independent^corporation^with^its own souTces and application of^{funds. The Central Government owns a}^stake of 310/o with Rs.35.62 Crores as^capital^contribution^and^the^State Government^of Andhra Pradesh^(GOAP)^owns^the^balance^stake^of^69%^with a capital contribution of Rs.79.53^Crores.

1.4 Of late, the Government of Andhra^Pradesh^vide^{GO MS NO}⁵⁰^dt^30-12- 2019, had taken up the^process^of^merger^of^{establishment}^of^APSRTC^with the State Government and^created the^"Public^{Transport Department"}^under the administrative control of "Transport^Roads^and^Buildings^Department" and declared the 'Public Transport^{Department' as 'Head}^of^the^Department' to exercise financial powers. Consequently, vide^GO^MS^NO^51,^dt^31-12-

2019 the employees of APSRTC^were absorbed^{into Government}^Payroll'

1,5 Subsequently, the State Government decided^to^take^{all the}^buses, establishment and infrastructure on^lease^so^{that the}^total^public^transport can be undertaken by Government of^Andhra^Pradesh^directly,^through, [liabilities between the two corporations.]

Department of PTD.

1.6 In connection With the above backdrop,^the^applicant^approached^the Authority for Advance^Ruling^{seeking clarification}^on^{the following}^issue'

Question:^Whether^the^transaction of hirjng/leasing of buses by^the APSRTC t0 the Public Transport Division (PTD) of Gov

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2022 Supreme(Online)(GST-ARA) 32

GST APPELLATE ORDER ANDHRA PRADESHThe Principal Commissioner Central Tax, Guntur, CGST CommissionerateAAAR/AP/04(GST)/2022

Headnote:Confirm and uphold the decision of Authority for Advance ruling

GST APPELLATE ORDER ANDHRA PRADESH
The Principal Commissioner Central Tax, Guntur, CGST Commissionerate
AAAR/AP/04(GST)/2022