GST on bus body building; AAR allowed withdrawal of Application

In re Azad Coach Pvt Ltd (GST AAR Rajasthan)

1. Whether bus body building will be covered under HSN code 8707 or HSN code 9988

2. What is the GST rate applicable on bus body building if it is not covered under Bodies (including cabs), for the motor vehicles of heading 8701 to 8705 (HSN code 8707) or under other manufacturing services on physical inputs(goods) owned by others (HSN code 9988).

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN

Note: Under Section 100 of the CGST/ RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act, 2017, within a period of 30 days from the date of service of this order.

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