Whether AMTS would qualify as 'Local Authority' as defined under the CGST Act, 2017?

Last updated: 23 April 2021
Quick Summary
This advance ruling addresses whether the Ahmedabad Municipal Transport Service (AMTS) qualifies as a 'Local Authority' for the purposes of the CGST Act, 2017. AMTS, which provides public bus services in Ahmedabad, has historically been considered a local authority for GST and previous tax registrations. The ruling examines the historical context and operational structure of AMTS, highlighting its non-profit motive and management under the Gujarat Provincial Municipal Corporations Act, 1949.

Court :
Gujrat AAR

Brief :
M/s. Ahmedabad Municipal Transport Service is registered under GSTand having a GSTIN: 24AAALA1563C1ZV, has filed an application for AdvanceRuling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act,2017 in FORM GST ARA-01 discharging the fees of Rs. 5,000/- each under the CGST Act and the GGST Act.

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/13/2021

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

 

Guest
Published in GST
Views : 155
downloaded 209 times
Share Report Abuse
Comments


Recent Judgments :

  1. Assessee entitled to fresh opportunity of hearing where adjudicating authority ignored reply filed to DRC-01A intimation
  2. IGST Paid Under a Wrong Head to be Adjusted Against CGST/SGST Liability Before Any Recovery of Tax Interest or Penalty
  3. Typographical Error in the SCN Cannot Be a Shield for the Assessee Who Participated in the Proceedings Without Raising Any Objection
  4. Penalty on partners under Section 122(1A) of the CGST Act upheld where complicity in fake invoicing and hawala-linked ITC fraud stands established
  5. Forest Development Tax Demand, Collection and Refund Subject to Final Outcome of Pending Cases
  6. SC : Extended Limitation Cannot Be Invoked Where Department Was Aware of Valuation Facts
  7. SC : Selling Shares While in Possession of UPSI Constitutes Insider Trading Even if No Profit Is Made
  8. SC : Laser Imagers Compatible with Machines Under Different Tariff Headings Classifiable Under CTH 9033
  9. Education Consultancy Services to Foreign Universities Not Intermediary Services; Refund of IGST on Export of Services Allowed
  10. Penalty Cannot Be Confirmed Beyond What is Specified in Statutory Form GST DRC-01

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member sathiyaramsathiyaramPro Member Tax Expert GroupTax Expert GroupPro Member Amit YadavAmit YadavPro Member Mukesh SinghMukesh SinghPro Member saurabh sawlanisaurabh sawlani
Subscribe to Pro
Join an elite circle of professionals

Browse by Category