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Case Law Details

Case Name : In re Concept Colour Tecniks Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 18/2024
Date of Judgement/Order : 25/06/2024
Related Assessment Year :
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In re Concept Colour Tecniks Private Limited (GST AAR Karnataka)

Concept Colour Tecniks Private Limited, located at the KSSIDC Industrial Estate, Bommasandra, Bengaluru, filed an application with the Karnataka Authority for Advance Rulings (AAR). The application sought clarification on GST rates applicable to their job work services involving Powder Coating and Phosphating using specific chemicals.

The applicant sought an advance ruling under Section 97 of the CGST Act, 2017, and KGST Act, 2017, focusing on:

  1. GST rates for Powder Coating services applied to customer materials for aesthetic purposes, utilizing phosphating chemicals and epoxy polyester powder.
  2. GST rates for Phosphating services applied to customer materials for corrosion prevention, involving phosphating chemicals.

Despite initiating the application process, Concept Colour Tecniks Pvt Ltd opted to withdraw their application before submitting hard copies, as communicated via email on 18th March 2024.

The AAR disposed of Concept Colour Tecniks Pvt Ltd’s application as withdrawn, emphasizing procedural aspects and the grounds for their decision.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA

M/s. Concept Colour Tecniks Private Limited, C-97, KSSIDC Industrial Estate, Hosur Road, Bommasandra, Beangaluru-560099, having GSTIN 29AABCC6549A1ZT have filed an application, online, 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 provides job work of ‘Powder Coating’ and `Phosphating’ for customer’s materials by using phosphating chemicals and epoxy polyester powder.

3. In view of the above, the applicant sought advance ruling in respect of the following questions:

a. CGST and SGST rates as on powder coating for customer’s materials – use of phosphating chemicals and epoxy polyester powder for aesthetic purpose.

b. CGST and SGST rate as on phosphating for customer’s materials – use of phosphating chemicals for corrosion prevention.

4. The applicant had not submitted the hard copies of the instant application and on enquiry they informed through e-mail dated 18.03.2024 that they intend to withdraw the application and requested to permit them to withdraw the instant application.

5. In view of the above, we pass the following,

RULING

The application filed by the applicant for advance ruling is disposed off as withdrawn.

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