Case Law Details
In re Enlivening Technologies Pvt. Ltd. (GST AAR Karnataka)
What would be the appropriate HSN classification for supply of motor vehicle (bus), which is bullet proof, blast resistance and built to suit the requirement of a VIP, enabling the VIP to carry on with his administrative functions, even during transportation and What would be the applicable rate of GST and Cess for the said supply ? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 08-01-2020?
The applicant had been given an opportunity of hearing on 09.01.2020. But the applicant vide their letter received in this office on 08.01.2020, requested this authority to permit them to withdraw their application, quoting the reason that the agreement with their customer is cancelled and the company would not be supplying such specialised goods in future. In view of the above, The application filed by the Applicant for advance ruling is disposed off as / withdrawn.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
ORDER UNDER SECTION 98(4) OF THE CGST TAX ACT, 2017
85 UNDER 98(4) OF THE KGST ACT, 2017
1. M/s Enlivening Technologies Pvt. Ltd., (called as the ‘Applicant’ hereinafter), 5th Floor, Varthur Main Road, Ramagondanahalli, Bengaluru – 560 066, Karnataka, having GSTIN number 29AADCE7184P1ZT, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act.
2. The applicant is engaged in manufacture and supply of customized motor vehicles for businessmen, politicians and celebrities, which can also be bulletproof and blast resistance. The said motor vehicle is of 9 metre length, bullet & blast resistance, light armoured, fully built, Air-conditioned bus, of single axle BS-IV compliant, with diesel engine, can accommodate VIP dignitary, driver & 8 to 9 security personnel. The bus is also customized to have meeting room/area, dining area, washroom, refrigerator and hydraulic platform to go on top of bus to address the public. The vehicle is meant to enable the VIP to continue office functions, even during transportation, and is lightly armoured to protect the VIP from specified terror attacks.
3. The applicant, in view of the above, seeks advance ruling, with regard to classification of the aforesaid motor vehicle (bus) and the GST applicable thereon, in respect of the following questions:
1. What would be the appropriate HSN classification for supply of motor vehicle (bus), which is bullet proof, blast resistance and built to suit the requirement of a VIP, enabling the VIP to carry on with his administrative functions, even during transportation ?
2. What would be the applicable rate of GST and Cess for the said supply ?
4. The applicant had been given an opportunity of hearing on 09.01.2020. But the applicant vide their letter received in this office on 08.01.2020, requested this authority to permit them to withdraw their application, quoting the reason that the agreement with their customer is cancelled and the company would not be supplying such specialised goods in future.
5. In view of the above, we pass the following
RULING
The application filed by the Applicant for advance ruling is disposed off as / withdrawn.
