2019 (11) TMI 528

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....y M/s BHAVIKA BHATIA (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE: 3.1. The applicant, Mrs.Bhavika Bhatia, Proprietor of Bhavika Travels, Jaora Compound, Indore is registered under GST having GSTIN23AJUPB8817B1ZC. The applicant is in....

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....neither our agreement permits nor we have collected GST separately. 6.4. Applicant believes that the services of transportation of students and staff of college to and from college on contractual basis will be covered under "transportation of passengers by non-air conditioned contact carriages" which is exempted from payment of tax by virtue of exemption Not. 12/2017 Central Tax(Rate) dated 28-06-2017. At the time of hearing the applicant gave list of 17 vehicles their registration certificate, agreement between the applicant and the principal Chameli Devi institute of management, village Umarikheda khandwa road indore, the contract permit by RTO and the buses in contract are non AC buses certified by RTO. 6.5. Relevant extract of serial ....

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.... 7.4 As per clause (b) of above SI. No. 15 of Notification No. 12/2017-Central Tax (Rate), dated 28.6.2017, the services of transportation of passengers, with or without accompanied belongings, by non-air-conditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire is exempt from GST. 7.5 In Para 2(t) of Notification No. 12/2017-Central Tax (Rate), dated 28.6.2017, the term Contract Carriage has been defined as under: (t) "contract carriage" has the same meaning as assigned to it in clause (7) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988); In clause (7) of Section 2 of the Motor Vehicles Act, 1988. the contract carriage has been defined as under : ....