TMI Blog2017 (9) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... 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% o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble High Court may deem it fit to grant in the facts and circumstances of the petitioners case . 2. The learned counsel for the petitioners Mr.M.N.Shankare Gowda submitted before the Court that in order to auction the old and scrap buses of the 2nd Respondent-KSRTC, the 1st Respondent-The Controller of Stores Purchase, KSRTC, has issued the Tender Notice for E-auction of old and junk buses of the KSRTC vide Annexure-A for E-auction commencing from 11.09.2017. 3. The grievance of the petitioners is that in the said notice inviting tenders (NIT) from the intending purchasers of these scarp buses, the rates of GST (Goods and Services Tax) as recently introduced in India w.e.f. 01.07.2017 applicable in the said notice is given in Col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been issued only at the GST rate of 18% applicable to scrap buses. 5. The learned AGA for the Respondents Mr.T.K.Vedamurthy has submitted before the Court that the rate of GST quoted in the said E-Tender Notice Annexure-A issued by the Respondent-KSRTC is mentioned as As applicable/28.0 and its not fixed at 28% only. He submitted that if the petitioners have any confusion with regard to the correct rate of GST, they are at liberty to either approach the Respondent-KSRTC itself for clarification or the competent authority, namely, Authority for Advance Ruling under the provisions of Section 96 of the CGST/KGST Act, 2017. Therefore, there is no justification for this Court to interfere at this stage. 6. Having heard the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mic question about the correct rate of GST Tax applicable on such scrap buses, which are being put to auction by the Respondents-KSRTC and the provisions for advance ruling in this regard have been enacted in the said enactments as indicated above. The petitioners can either approach such authorities for advance ruling about the rate of GST Tax in the matter. Otherwise, the determination of rate of tax or correct tax liability is done at the time of regular assessment proceedings. If the said Authority is presently not manned and constituted and as submitted by the learned counsel for the petitioners, again it does not render it a fit case to invoke writ jurisdiction at this stage. It is for the petitioners to approach and represent the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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