APSRTC's Bus Leasing to State's Public Transport Division Exempt from GST, Confirms Appellate Authority for Advance Ruling.

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Full Text of the Document

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....Exemption from GST or not - transaction of hiring/leasing of buses by the APSRTC to the Public Transport Division (PTD) of Government of Andhra Pradesh - In the instant case, the PTD, the state government department which is running this service shall by definition be termed as the 'State Transport undertaking'. - Benefit of exemption from GST is available - AAAR....