In re Concept Colour Tecniks Private Limited (GST AAR Karnataka)
Concept Colour Tecniks Private Limited, located at the KSSIDC Industrial Estate, Bommasandra, Bengaluru, filed an application with the Karnataka Authority for Advance Rulings (AAR). The application sought clarification on GST rates applicable to their job work services involving Powder Coating and Phosphating using specific chemicals.
The applicant sought an advance ruling under Section 97 of the CGST Act, 2017, and KGST Act, 2017, focusing on:
- GST rates for Powder Coating services applied to customer materials for aesthetic purposes, utilizing phosphating chemicals and epoxy polyester powder.
- GST rates for Phosphating services applied to customer materials for corrosion prevention, involving phosphating chemicals.
Despite initiating the application process, Concept Colour Tecniks Pvt Ltd opted to withdraw their application before submitting hard copies, as communicated via email on 18th March 2024.
The AAR disposed of Concept Colour Tecniks Pvt Ltd’s application as withdrawn, emphasizing procedural aspects and the grounds for their decision.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA
M/s. Concept Colour Tecniks Private Limited, C-97, KSSIDC Industrial Estate, Hosur Road, Bommasandra, Beangaluru-560099, having GSTIN 29AABCC6549A1ZT have filed an application, online, 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.
