GST on Utility Vehicles, predominantly designed for transportation of goods

In re M/s Force Motors Limited (GST AAR Madhya Pradesh) The product in question viz. Utility Vehicles, predominantly designed for transportation of goods conforming to the norms of Category N vehicles as per Automotive Industry Standards AIS 053, shall merit classification under Chapter 8704 of the GST Tariff and shall be chargeable to GST at the rate prevailing at the time of supply. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MADHYA PRADESH 1. The present application has been filed u/s 97 of the Central Goods and Services Act, 2017 and MP Goods and services Act. 2017 (hereinafter also...