Case Law Details
In re Sai Motors (GST AAR Karnataka)
The retrofitted vehicle merits classification under heading 8711 20 19 and hence attracts GST @ 28% and applicant is entitled for input tax credit of tax paid on purchase of vehicle i.e. scooter.
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 98(4) OF THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017
1. M/s Sai Motors, # 215, 100 Feet Ring Road, 3rd Stage, 3rd Phase, 2nd Block, Banashankari, Bengaluru-560085, having a GSTIN 29AASFS7259M1ZO, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 86 KGST Act, 2017 read with Rule 104 of CGST Rules 2017 86 KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.
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