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2017 (9) TMI 1301 - HC - GSTRate of GST on old and scrap buses - Validity of Tender notice for Auction - classification of old and scrap Buses - Whether buses would attract GST @ 28% as normal buses or at the rate of 18% under Schedule-III Heading No.7204 “Ferrous waste and scrap; remelting scrap ingots of iron or steel” or under Residuary Entry No.453 of the same Schedule-III, in which, “Goods which are not specified in Schedule I, II, IV, V or VI” of the KGST Act? - Held that: - at such initial tender process initiated by the Respondents-KSRTC, the present petitions filed by the petitioners are premature and misconceived and do not require any interference by this Court at this stage. First of all, the GST rates as indicated in the said E-Tender Notice Annexure-A does not give the fixed rate of GST at 28% as submitted by the petitioners. It only stipulates the rate of GST “As applicable /28.0”. Whether the correct rate is 18% GST as claimed by the petitioners under the aforesaid entries of Schedule-III or 28% or not can be clarified either by the Respondents-KSRTC or the Respondent-Commercial Tax Department. It is for the petitioners to participate in the said Tender process as per the terms indicated therein or not to so participate. The E-Tender Notice cannot be quashed by this Court, as this Court does not find illegality in the same. Petition dismissed - decided against petitioner.
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