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TMI Blog2019 (11) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... t the rate applicable at the time of supply. - Case Number 07/2019 and Order Number 17/2019 - - - Dated:- 25-9-2019 - RAJIV AGRAWAL AND MANOJ KUMAR CHOUBEY, MEMBER Present on behalf of applicant Shree S.S. havaldar, Advocate and Shree Abhay Singhi Companies representative PROCEEDINGS (Under sub-section (4) of Section 98 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods Service Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods and Services Act,2017 and MP Goods and services Act. 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s Force Motors Limited (hereinafter referred to as the Applicant), registered under the Goods Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be ment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) Transportation of fruits vegetable and various types of agricultural produce, with 4/5 persons for loading unloading etc. ii) Transportation of machineries, appliances, tools etc. with technicians for its disassembly and assembly etc. iii) Transportation of vegetables, groceries etc. required by hotel industry with staff with such goods. iv) Transportation of Household goods like furniture, appliances etc. and useful for packers and movers. 6.4. The Automotive Vehicle type terminology is defined in Automotive Industry Standard (AIS) in AIS-053 issued by the Ministry of Road Transport and Highway of Govt. of India as per the Central Vehicle Rules 1989. As per AIS-053 the passenger carrying vehicles are classified as 'M' and the goods carrying vehicles are classified as 'N' subject to the conditions in 3.2.are met. 6.5. In terms of AIS standard AIS-053, Para 3.2.1 - A vehicle which is designed to carry person in addition to goods shall be considered as N category vehicle if- a) The number of seating positions excluding the driver is not more than six b) A seating portions for a pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm produce for which it is designed put to use. - Gross vehicle weight in design so distributed that major portion used for transportation of goods. Also decided that, vehicle is classifiable under CETSH 8704. In this case on Appeal by the department, the Hon'ble Supreme court dismissed the Appeal and held that the category of vehicle as decided by the tribunal is correct, it is classifiable under CETSH 8704. 6.10. We also rely upon case law' of Nicholas D'Souza Garage - 2015(320) ELT- 579 (Tri-Mumbai) = 2006 (3) TMI 734 - CESTAT MUMBAI . In this case it has been decided that cash delivery Van is goods carrier vehicle and not classifiable under CETSH No. 8703 since it is not exclusively used for transportation of persons. On Appeal by the department, the Hon'ble Supreme court dismissed the Appeal. 7. DISCUSSIONS AND FINDINGS: 7.1 We have carefully considered the submissions made by the applicant in the application and during time of personal hearing. 7.2 We find that the question before us essentially pertains to classification of the goods under the Act. We. therefore observe that the issue before us is squarely covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mes imperative to have a look at the conditions laid down under para 3.2 which prescribes three conditions (a) Number of seating positions excluding the driver is not more than six; (b) The seating position shall be regarded as existing is the vehicle is provided with 'accessible' seal anchorages'; and (c) The weight of goods carried by the vehicle is more than the weight of persons carried. We have carefully gone through the relevant literature of vehicles in question furnished by the applicant and we are satisfied that the impugned vehicles fulfil the conditions laid down as above to merit categorisation as Vehicles for transportation of goods under Category N of AIS 053. 7.6. We also find it necessary to point out that during the course of personal hearing the representatives of the Applicant were categorically asked to inform the status of classification of impugned goods prior to 01.07.2017 i.e. pre-GST regime. It was informed that such vehicles, prior to 01.07.2017, were being classified as goods transport vehicles under Chapter Heading 8704 of the Schedule to the Central Excise Tariff Act 1985. We observe that post im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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