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Case Law Details

Case Name : In re Enlivening Technologies Pvt. Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 05/2020
Date of Judgement/Order : 17/02/2020
Related Assessment Year :
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In re Enlivening Technologies Pvt. Ltd. (GST AAR Karnataka)

What would be the appropriate HSN classification for supply of motor vehicle (bus), which is bullet proof, blast resistance and built to suit the requirement of a VIP, enabling the VIP to carry on with his administrative functions, even during transportation and What would be the applicable rate of GST and Cess for the said supply ? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 08-01-2020?

The applicant had been given an opportunity of hearing on 09.01.2020. But the applicant vide their letter received in this office on 08.01.2020, requested this authority to permit them to withdraw their application, quoting the reason that the agreement with their customer is cancelled and the company would not be supplying such specialised goods in future. In view of the above, The application filed by the Applicant for advance ruling is disposed off as / withdrawn.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA

ORDER UNDER SECTION 98(4) OF THE CGST TAX ACT, 2017

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