2019 (4) TMI 1445 - AAR - GST

Application for withdrawal of Advance Ruling application - rate of GST - manufacturer of bus body building - HELD THAT - Since the applicant has withdrawn the application, therefore no ruling is given.

Summary

Issues:
1. Classification of goods or services for bus body building.
2. Determination of the GST rate applicable for bus body building.

Analysis:
1. The applicant, a dealer engaged in bus body building, provided details of their business operations, including receiving chassis from customers for body fabrication and purchasing parts from outside the State for manufacturing. They highlighted the issuance of Form 22(A) under the Motor Vehicle Act and the subsequent invoicing process after completing the work. The applicant sought clarification on the classification of bus body building under HSN codes 8707 or 9988 due to varying tax rates in the industry.

2. The applicant also inquired about the applicable GST rate for bus body building, considering the ambiguity in tax rates within the industry. They mentioned the historical exemption of excise duty and the lack of clarity on the appropriate tax rate to be charged for similar businesses in the sector. The jurisdictional officer referenced a circular indicating the GST rates applicable to manufacturers of bus bodies.

Findings:
1. The Authority noted that the applicant operates as a bus body builder without owning the chassis, fabricating bodies on provided chassis, and delivering the completed bodies to the chassis owners. During the personal hearing, the authorized representative requested the withdrawal of the advance ruling application.

Conclusion:
Considering the withdrawal of the application by the applicant during the personal hearing, the Authority did not issue a ruling on the classification and GST rate applicable to bus body building operations.