Case Law Details
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.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
