https://www.taxtmi.com/caselaws?id=303287 AAR held that APSRTC's hiring/leasing of buses to the Public Transport Division (PTD) of Government of Andhra Pradesh qualifies for GST exemption under Entry 22 of Notification No. 12/2017 Central Tax (Rate). The ruling determined that PTD constitutes a separate undertaking operating under the Administrative control of Transport, Road and Buildings Department, fitting the definition of "Undertaking" for transport services carried by State Government, thereby making the transaction eligible for exemption. en-us Tue, 20 Jul 2021 00:00:00 +0530 Tue, 25 Mar 2025 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303287 AAR held that APSRTC's hiring/leasing of buses to the Public Transport Division (PTD) of Government of Andhra Pradesh qualifies for GST exemption under Entry 22 of Notification No. 12/2017 Central Tax (Rate). The ruling determined that PTD constitutes a separate undertaking operating under the Administrative control of Transport, Road and Buildings Department, fitting the definition of "Undertaking" for transport services carried by State Government, thereby making the transaction eligible for exemption. Case-Laws GST Tue, 20 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303287