Case Law Details
In re KMS Coach Builder Private Limited (GST AAR Karnataka)
In the case of M/s. KMS Coach Builder Private Limited (GST AAR Karnataka), the applicant had sought an advance ruling under Section 97 of the CGST Act, 2017 and KGST Act, 2017 regarding the rate of GST applicable to their activity of constructing bus bodies on chassis supplied to them. The applicant, engaged in building bus bodies primarily for the Transport Corporation of Karnataka, was charging GST at 28% on these services. They noted that some local competitors were charging GST at 18%, prompting them to seek clarity through an advance ruling.
However, before the Authority for Advance Ruling (AAR), Karnataka could issue a ruling, the applicant requested to withdraw their application. This request was made via email dated 16th August 2021, wherein they expressed their intention to withdraw the application.
Consequently, the AAR Karnataka disposed of the application as withdrawn, without issuing a formal ruling on the rate of GST applicable to the construction of bus bodies on chassis. Therefore, the specific question regarding the GST rate applicable to the applicant’s activity was left unresolved due to the withdrawal of the application before a ruling could be issued.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATKA
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