In re VE Commercial Vehicles Limited (GST AAR Karnataka)
Whether Notification No. 45/2017 – Central Tax (Rate) dated November 14th, 2017 is applicable on supply of trucks and its spare parts to Public Funded Research Institutions?
The supply of trucks and spare parts by the applicant to Satish Dhawan Space Centre (SHAR), (SDSC SHAR) and Electronics & Radar Development Establishment (LRDE) respectively, as specified in the application, are covered under the description of goods specified in Notification No. 45/2017 — Central Tax (Rate) dated 14.11.2017 and hence are eligible for a reduced rate of tax under the CGST Act and similarly under KGST Act and IGST Acts.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017
1. M/s V.E. Commercial Vehicles Limited, (called as the ‘Applicant’ hereinafter), having GSTIN number 29AABCE9378F1Z8, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000-00 each under the CGST Act and the KGST Act.
2. The Applicant is a Limited Company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question:
Whether Notification No. 45/ 1017-Central Tax (Rate) dated November 14th, 2017 is applicable on supply of trucks and its spare parts to Public Funded Research Institutions?
3. The applicant furnishes some facts relevant to the stated activity:
a. The applicant states that they are a joint venture between the Volvo Group and Eicher Motors Limited. The applicant is engaged in the business of manufacturing and selling of commercial vehicles, providing after sales service support through its own dealers and, authorised dealers located across India.
b. The applicant states that they have received orders from various Public Funded Research Institutions for supply of trucks and their spare parts at concessional rate of 5% GST (under Notification No. 45/2017 Central Tax (Rate) dated November 14, 2017). The summary of the orders are as under:
