Authority for Advance Ruling —– Rate of GST on transportation of Parcels --– The applicants are engaged in the passenger transportation services and entered agreement with M/s Ashapura Trade and Transport Private Limited for transporting parcels of Ashapura. The parcels booked by Ashapura and transported by the buses run by GSRTC from one station to another station. The applicant sought an advance ruling as to whether GST will be applicable on the parcels of Ashapura that are being transported by GSRTC; whether GSRTC is eligible to avail exemption in terms of Sr. No 18 of Notification No 12/2017-Central Tax (Rate); what will be the rate at which GST is required to be charged by GSRTC, in case it is held that GSRTC is not eligible for exemption; what will be the SAC code for the transportation of goods by Road other than courier and GTA provided by GSRTC; whether the tax, in case it is required to be paid, be considered to be covered under Notification No 13/2017-Central Tax (Rate).

Held that:- The Hon’ble Authority for Advance Ruling held that GSRTC supplies Business Support Service to its recipient. SAC is 998599, covering Other Support Services n.e.c.; GST rate being 18%. GSRTC is neither a GTA nor a courier agency.