M/s. Gujarat State Road Transport Corporation

a.Whether GST will be applicable on the parcels of Ashapura that are being transported by GSRTC ?
b.Whether GSRTC is eligible to avail exemption in terms of Sr. No 18 of Notification No 12/2017-Central Tax (Rate) whereby GSRTC is transporting parcels of Ashapura, but is neither GTA nor courier agency?
c.What will be the rate at which GST is required to be charged by GSRTC, in case at (b) above, it is held that GSRTC is not eligible for exemption?
d.What will be the SAC code for the transportation of goods by Road other than courier and GTA provided by GSRTC?
e.Whether the tax, in case it is required to be paid as held in (c) above, be considered to be covered under Notification No 13/2017-Central Tax (Rate) whereby the service recipient is required to make payment of tax instead of service provider?