GST on body built on chassis: AAR allows withdrawal of Application

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 adv...