Case Law Details

Case Name : In re M/s. Popular Motor World (P) Ltd (GST AAR Kerala)
Appeal Number : ORDER No.CT/779/18-C3
Date of Judgement/Order : 26.03.2018
Related Assessment Year :
Courts : AAR Kerala (18) Advance Rulings (442)

In re M/s. Popular Motor World (P) Ltd (GST AAR Kerala)

GST Act, 2017 – Advance Ruling U/s 98 – whether the sale of ‘demo cars’ will fall under Rule 32(5) of the GST Rule – Also known as Margin Scheme- Request for withdrawal of application – Orders issued

FULL TEXT OF ADVANCE RULING

1. M/s. Popular Motor World (P) Ltd., Ernakulam,a company dealing in Motor vehicles and one of the authorised dealers for Hyundai motor cars for the State of Kerala, had preferred an application for Advance Ruling as to whether the sale of ‘demo cars’ will fall under Rule 32(5) of the GST Rules, 2017. Later, vide reference cited at (2) above, the applicant seeks permission to withdraw the above application.

2. In the light of the aforesaid circumstances, we rule as under.

RULING

The application seeking Advance Ruling is hereby dismissed as withdrawn.

Download Judgment/Order

More Under Goods and Services Tax

Posted Under

Category : Goods and Services Tax (7650)
Type : Judiciary (12316)
Tags : Advance Ruling (414) goods and services tax (6122) GST (5723)

Leave a Reply

Your email address will not be published. Required fields are marked *

Featured Posts