https://www.taxtmi.com/caselaws?id=418357 Hiring or leasing of buses by APSRTC to the Public Transport Department was treated as a service by way of giving on hire because the specific service description prevailed over a broader leasing characterisation. The recipient department was also held to be a state transport undertaking for Entry 22 of Notification No. 12/2017-Central Tax (Rate), as the statutory definition in section 2(42) of the Motor Vehicles Act, 1988 covered transport service carried on by the State Government. On that basis, the exemption was available and the advance ruling was upheld. en-us Mon, 24 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418357 Hiring or leasing of buses by APSRTC to the Public Transport Department was treated as a service by way of giving on hire because the specific service description prevailed over a broader leasing characterisation. The recipient department was also held to be a state transport undertaking for Entry 22 of Notification No. 12/2017-Central Tax (Rate), as the statutory definition in section 2(42) of the Motor Vehicles Act, 1988 covered transport service carried on by the State Government. On that basis, the exemption was available and the advance ruling was upheld. Case-Laws GST Mon, 24 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418357