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Consequently, the AAR Karnataka disposed of the application as withdrawn, without issuing a formal ruling on the rate of GST applicable to the construction of bus bodies on chassis.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
ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE KGST ACT, 2017
M/s. KMS Coach Builder Private Limited, Survey No.125/ 1B, Mysore Road, Kengeri Village, Bengaluru South Taluk, Bengaluru – 560060 having GSTIN 29AADCK0734D1ZU 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.
2. The Applicant stated that they are engaged in construction of bus bodies mainly for Transport Corporation of Karnataka; the chassis is supplied to them and the body is built on the chassis by the materials and labour procured by them; they are charging GST @ 28% on the said transaction / activity; some of their local competitors are charging 18% GST and thus they filed the instant application seeking advance ruling on the rate of GST applicable to the impugned activity.
3. The applicant had not submitted the hard copies of the instant application and on enquiry they informed through e-mail dated 16.08.2021 requested to permit them to withdraw the instant application.
4. In view of the above, we pass the following,
RULING
The application filed by the applicant for advance ruling is disposed off as withdrawn.
