9911796707
TMI Blog2019 (4) TMI 1445X X X X Extracts X X X X X X X X Extracts X X X X ..... or Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. The issue raised by M/s Azad Coach Pvt. Ltd., situated at E-18, RIICO Industrial Area, Kukas, Jaipur, (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2)(a) and (e), given as under: (a) classification of any goods or services or both; (e) determination of the liability to pay tax on any goods or services or both; Further, the applicant being a registered person (GSTIN is 08AAECA3035A1ZD, as per the declaration given by him in Form ARA-01) the issue raised by the applicant is neither pending for proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or such manufacturing/fabrication of vehicle body is issued to the customer. f. The applicant thereafter issues delivery challan or driver receipt to the customer declaring that the vehicle/ body has been handed over to customer and there exists no liability on the applicant after handling over the body to customer. g. That before the coming up of GST law, excise duty was exempted under Notification No 12/2012-CE at serial number 334 if the bus body is mounted on duty paid chassis as per condition 40 of the said notification. It is pertinent to mention here that the goods purchased by the applicant are the part and accessories which are used in the manufacture/ fabrication of motor vehicle/ body and were exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The jurisdiction officer (Assistant Commissioner, SGST, Special Circle-II, Jaipur) has submitted his comments vide letter dated 12.11.2018. The jurisdictional officer quoted Circular Mo. 52/26/2018-GST dated 09.08.2018 issued by Department of Revenue (Tax Research Unit) and stated that rate of GST applicable in case of manufacturer of bus body building will be covered by rates as mentioned in above circular. 5. FINDINGS, ANALYSIS CONCLUSION: a. We observe that, as per submissions submitted by the applicant, he is a bus body builder without owning the chassis. The applicant builds the body on chassis and the deliver the complete body after fabrication to the chassis owner or principal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
