Classification of service— The applicant raised the following questions and requested to pass ruling on the following issues.
1. Whether the services of APSRTC giving Non Air Conditioned Buses on contract for the occasions of marriages, functions etc, for transportation of employees and students of other Organizations/Department, for different purposes like, transportation of passengers to Sabarimala, transporting of public to the places where meetings conducted by political parties and to the places like Polavaram project, are covered under contract carriage as specified vide Serial No 15 of Notification No.12/2017-CT (Rate) dated 28.06.2017;
2. Whether the APSRTC, being a public sector undertaking, whose books of accounts are subjected to CAG of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force, is it required to file reconciliation statement in FORM GSTR-9C as per proviso to Section 35(5) of the GST Act, 2017.
The applicant claims that the non Air conditioned bus contracts entered by them are contract carriages on hire and hence falls under Serial no.15 in Notification No.12/2017-CT (Rate) dated 28.06.2017. But as per the definition of Contract carriage given in para 6.3 above a motor vehicle which carries a passenger or passengers for hire or reward and is engaged under a contract, whether expressed or implied, for the use of such vehicle as a whole for the carriage of passengers mentioned therein and entered into by a person with a holder of a permit in relation to such vehicle or any person authorized by him in this behalf on a fixed or an agreed rate or sum.
But as per serial no.15 in Notification No.12/2017-CT (Rate) dated 28.06.2017 transport 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
From the above it can be concluded that case of the applicant clearly doesn't fall under serial no.15 in Notification No.12/2017-CT (Rate) dated 28.06.2017. So the services offered by the applicant are covered by Sl.no. 10 of Notification No.11/2017-CT (Rate) dated 28.06.2017 i.e., 'Rental Services of transport vehicles'.
The rate of tax on the rental services where the cost of fuel is included in the consideration charged from the service recipient is 5% / 12%subject to satisfying the conditions as prescribed
The applicability of GSTR-9C cannot be answered as per Section 97(2).—Andhra Pradesh State Road Transport Corporation, In Re…  24 TAXLOK.COM 059 (AAR-AP)