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

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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

ADVANCE RULING NO. GUJ/GAAR/R/13/2021
(IN APPLICATION NO. Advance Ruling/SGST&CGST/2020/AR/47)
Date: 27.01.2021

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.

2. M/s. Ahmedabad Municipal Transport Service (hereunder referred to as 'AMTS' or 'the Applicant') is engaged in rendering passenger transportation services and runs public buses in the city of Ahmedabad within the limits of Municipal Corporation. The Constitution of Applicant is 'local authority' for GST registration as well as erstwhile Service Tax registration.

3. The applicant submitted that the roots of bus services in Ahmedabaddates back to year 1940 wherein very first resolution # 476 was passed by theMunicipality on June 10, 1940 in the General Board meeting to begin transport services. The main purpose of the transport service was to avoid the population density in city area and thereby to provide affordable means of transportationfacility for the citizens staying far from the main city area. The profit motive was not there at all at any stage.

4. The applicant submitted that until the year 1950, the transportdepartment was considered as a section of Municipality. However, in the year1950 a separate transport fund created and accordingly, separate accounts of AMTS service were started to be maintained. The first AMTS estimate Budget-'B' was presented in the General Meeting of Municipal Corporation by transport committee through standing committee in Dec. 1950.

5. Since the creation of a separate transport fund, AMTS is managed byTransport Manager under transport committee and Municipal Corporation inaccordance with the powers derived from the Gujarat Provincial Municipal Corporations Act, 1949 (hereafter referred as 'GPMC Act’).

To know more in details find the attachment file
 

 

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on 23 April 2021
Published in GST
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