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2020 (3) TMI 71 - AAR - GSTPermission for withdrawal of Advance Ruling application - Classification of supply - rate of GST and cess - motor vehicle (bus) - 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 - HELD THAT - 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. The application filed by the Applicant for advance ruling is disposed off as withdrawn.
Issues involved: Classification of customized motor vehicle for VIPs and applicable GST rate and Cess.
Classification of motor vehicle: The applicant, engaged in manufacturing and supplying customized motor vehicles for VIPs, sought an advance ruling on the appropriate HSN classification for a bulletproof, blast-resistant, and fully customized bus. The bus, 9 meters in length, single-axle BS-IV compliant, diesel engine, and accommodating VIP dignitary, driver, and security personnel, is equipped with meeting room, dining area, washroom, refrigerator, and a hydraulic platform for public addressing. The vehicle is designed to allow the VIP to conduct office functions during transportation and provides protection from specified terror attacks. Applicable GST rate and Cess: The applicant also sought clarification on the applicable rate of GST and Cess for the supply of the specialized motor vehicle. However, before the ruling could be provided, the applicant requested to withdraw the application citing the cancellation of the agreement with their customer and the decision not to supply such specialized goods in the future. Consequently, the Authority for Advance Ruling disposed of the application as withdrawn without providing a ruling on the classification and applicable GST rate for the customized motor vehicle.
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