TMI Blog2020 (1) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... involved in the same activity of body building but not on the chassis of bus. They fabricate the body on the chassis provided by the principal for Tippers, Trailers etc. - It is an admitted fact that the applicant, at present, is charging GST @ 28%, on treating their supply as that of goods, though the invoice is raised for fabrication of body building on (the vehicle) and the actual activity of supply is fabrication of body. Therefore the activity of the applicant is akin to that of the one mentioned in the Circular. The activity of the applicant qualifies to be classified as Service , subject to fulfillment of conditions enumerated at para 5.4 and also the vehicle on whose chassis the body is built must fall under Chapter 87. Cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereas actually they are covered under of the said Notification and attract 18% GST (9% CGST 9% SGST). - KAR ADRG 02/2020 - - - Dated:- 7-1-2020 - DR. RAVI PRASAD M.P. AND SRI. MASHHOOD UR REHMAN FAROOQUI, MEMBER Represented by: Sri. Muralidhara, Consultant Authrorised Representative. ORDER UNDER SECTION 9814) OF THE CGST TAX ACT, 2017 UNDER 98(4) OF THE KGST ACT, 2017 1. M/s. SLN Tech-Fabs(Bengaluru) Pvt. Ltd., (called as the Applicant hereinafter), # 46/6, Chikkagonarahatti, Magadi Main Road Lakshmipura Post, Bengaluru - 562 123, Karnataka, having GSTIN number 29AAPCS5566H1ZM, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 KGST Act, 2017 read with Rule 104 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of circular No. 52/26/2018-GST dated 09.08.2018 Para and 12.3; whether they can use the SAC 998881 in terms of Sl.No.535 of Annexure to the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. Hence the applicant has sought advance ruling in respect of the following questions: 1. Presently we are charging GST 28% (CGST @ 14% + SGST @ 14%) as per Sl.No. 169 of Schedule-IV to the Notification No.1/2017-CT (R) dated 28.06.2017. is it correct? 2. Can we use SAC 998881 (Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, SI.No. 535 of Annexure? Please confirm. 3. Can we start charging GST 12% (CGST @ 6% + SGST @ 6%) as per Sl.No.(i)(a)(vi)(n)(id) of Notification No.20/2019-Central Tax (Rate) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivity also is akin to the one referred to in the said Circular. 5.4 We proceed to examine the issue whether the activity of the applicant is akin to that of the one mentioned in the circular and the benefit of classification of the activity as service be extended to them. The Circular referred to above stipulates the following conditions so as to classify the activity of bus body building as Service . a. The Bus body builder builds body on chassis provided by the principal for body building. b. The Bus body builder charges fabrication charges (including certain material that was consumed during the process of job-work) 5.5 The applicant, in the instant case, is also involved in the same activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this regard we draw attention to the Explanatory notes to the Scheme of Classification of Services which is based on the explanatory notes to the UNCPC. As per the said explanatory notes the service code 998881 includes motor vehicle manufacturing services, trailers and semitrailer manufacturing services and motor vehicle parts and accessories manufacturing services. The applicant is involved in manufacturing / fabrication of trailers etc. and hence their activity merits classification under Service Code 998881. 5.8 The third question is with regard to the rate of tax on the services of the applicant. The impugned services of the applicant are covered under heading 9988 as manufacturing services on physical inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
