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ANDHRA PRADESH STATE ROAD TRANSPORT CORPORATION
(Appellate Authority for Advance Ruling, Andhra Pradesh)

Hon'ble Judges:

SURESH KISHNANI
S. RAVI SHANKAR NARAYAN
Pet. Counsel
G. Rama Krishna Raju Yadav
Res. Counsel
---

Petitioner / Applicant

ANDHRA PRADESH STATE ROAD TRANSPORT CORPORATION
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Andhra Pradesh

Date Jan 24, 2022
Order No.

AAAR/AP/04(GST)/2022

Citation

2022(1) TAXREPLY 5382
Original Order
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ORDER

The Principal Commissioner, Central Tax, Guntur CGST Commissionerate (hereinafter referred to as appellant) filed an appeal in case of M/s. Andhra Pradesh State Road Transport Corporation (APSRTC), Pandit Nehru Bus Station, RTC House, Floor, Bhaskar Rao Pet, Vijayawada as per Rule 106 (2) of CGST Rules, 2017 against the Advance Ruling issued under sub-section (6) of section 98 in FORM GST ARA-03 and no fee shall be payable by the appellant for filing the appeal. The appeal dated: 08.11.2021 is filed contending the Ruling passed by the Authority for Advance Ruling, A.P vide Ruling AAR No.25/AP/GST/2021 dated 20.07.2021. 1. Background of the Case: 1.1 The appellant i.e., Principal Commissioner Central Tax Guntur CGST Commissionerate filed an application in Form GST ARA-03 on 08-11-2021 before the Appellate Authority for Advance Ruling, Andhra Pradesh seeking clarification in case of M/s Andhra Pradesh State Road Transport Corporation,.A.P 1.2 M/s Andhra Pradesh State ....

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