AAR Karnataka allows ‘Toyota Kirloskar Motor’ to withdraw application

In re Toyota Kirloskar Motor Private Limited (GST AAR Karnataka)

Whether the pick-up track cum passenger cars are classifiable under Tariff Item 8704 21 90, which covers “Motor vehicles for the transport of goods” and thus subject to 28% rate of Integrated Tax under Entry no. 166 under Schedule IV to the Notification no 1/2017 – Integrated Tax (Rate) dated 28.06.2017. The applicant vide their letter dated : 03-02-2022 requested this authority to permit them to withdraw their application quoting the commerical reasons..

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,KARNATAKA

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 UNDER SECTION 98(4) OF THE KGST ACT, 2017

M/s. Toyota Korloskar Motor Private Limited (called as the ‘Applicant’ hereafter) Plot No.1, Bidadi Industrial Area, Bidadi, Ramanagara-562 109, having GSTIN 29AAACT5415B1ZO, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of 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 a Private Limited company registered under the provisions of Cental Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST Act respectively). The Applicant, a leading automobile manufacturer worldwide, sought advance ruling in respect of Classification of a motor vehicle manufactured by them which is in the nature of a pick-up truck cum passenger car.

4. An opportunity for personal hearing was given on 07.10.2021 and Sri. Ravi Raghavan, Advocate & Authorised Representative of the applicant appeared for personal hearing proceedings, reiterated the facts narrated in their application and furnished additional written submissions. Also Sri. Shakthi, Joint Commissioner of Central Tax, Bengaluru West Commissionerate, Bengaluru appeared on behalf of the Department and furnished the written submissions. However, the applicant vide their letter dated 03.02.2022, requested this authority to permit them to withdraw their application, quoting the commercial reason.

5. In view of the foregoing, we pass the following

RULING

The application filed by the Applicant for advance ruling is disposed off as withdrawn.