Ahmedabad Municipal Transport Service

A. Whether AMTS would be qualified as 'Local Authority' as defined under the Central Goods and Services Tax Act, 2017?
B. Whether AMTS is liable to pay GST on procurement of security services received from any person other than body corporate under reverse charge mechanism, considering the exemption granted in Sl. No. 3 of Notification No. 12/2017 - Central Tax (Rate) or Sl. No. 3 of Notification No. 09/2017 - IGST (Rate)?   
C. Whether AMTS is required to pay GST on advertisement services or the service recipient of AMTS is required to pay GST under reverse charge mechanism considering Notification No. 13/2017-Central tax (Rate) dated 28-06-2017?     
D.  Whether AMTS is required to be registered as a Deductor under GST as per the provision of Section 24 of the CGST Act?