TaxTMI 
TaxTMI 
2021 (11) TMI 861
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.... 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST towards the fee for Advance Ruling. The concerned jurisdictional officer also....
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....d to it is applicable. 6. Personal Hearing: The Authorized representatives of the unit namely Sri C.V Suryam, CA & AR attended the personal hearing held on 05-10-2021. The authorized representatives reiterated their averments in the application submitted and contended as follows: 1. That the applicant is involved in the business of passenger transport and is desirous of initiating their business in the State of Telangana. 2. That in their view they fall under serial no. 8(vi) of Notification No. 11/2017 amended upto latest and therefore are liable to tax at the rate of 6% CGST & SGST each without any restrictions on availment of ITC. 3. That they are desirous of clarification regarding any option available under this entry and the p....
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....k cases are: a) Pankajakshi Vs. Chankrika (2016) 6 SCC 157 (SC 5 member Constitution bench]. b) JK Cotton Spg. And Wvg. Mills Vs. State of UP - (1961) 3 SCR 185 = AIR 1961 SC 1170 c) Belsund Sugar Co. Ltd., Vs. State of Bihar (1999) 9 SCC 620 = AIR 1999 SC 3125 = 1999 AIR SCW 3074 (SC 5member Constitution Bench). As the applicant has stated that they will be in the business of passenger transport in Air conditioned buses as stage carriages, the applicable entry in view of the above discussions is Sl.No.8(ii)(b) of Notification No.11 of 2017, dt: 28-06-2017. Further they are liable to pay tax at the rate of 2.5% under CGST & SGST respectively if they are not claiming any ITC on goods and services used in supplying service in the said....