9911796707
TMI Blog2022 (1) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... ern Complex, Chinhat Industiral Area, Goyala Deva Road, Lucknow (hereinafter referred to as the "Appellant") against the Advance Ruling Order No. UP ADRG 82/2021 dated 30.06.2021 issued by the Authority for Advance Ruling, Uttar Pradesh. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean a reference to the same provisions under the UPGST Act, 2017 and vice versa. Brief Facts of the Case 1) M/s Adithya Automotive Applications Pvt Ltd, a private limited company, having registered address at Vendors Industrial Park, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of applicant. 5) Being aggrieved with the Order No. 82/2021 dated 30.06.2021, the Appellant filed this appeal application before us. Grounds of appeal submitted by the Appellant:- 6) The Appellant made the following grounds for filing of appeal: 6.1) The cost of mounted body is always less than 20% of the cost of the chassis and as such it can be seen that there is no apparent dominant nature of the work of the body building when compared to the chassis. Section 2(68) of the GST Act, 2017 defines job work as 'any treatment or process undertaken by a person on goods belonging to another registered person'. The one who does the said job would be termed as lob worker'. The ownership of the goods does not transfer to the job ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant to the principal also mentions the description of the goods along with the body serial no. as well as rate 28%. Ownership has been defined as state or fact of exclusive rights and control over property which may be any intellectual property etc or object / land or real state. In the instant case the chassis delivered to the Appellant remains in temporarily possession only for certain time to carry out the process of job work as per direction of the principal. The Appellant has received the chassis only as job worker and in the invoice, it is clearly mentioned that the actual recipient is M/s Tata Motors Limited (Lucknow). The Appellant also relied upon certain case laws to vindicate their stand. 7) Following the principle of na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the help of welding electrodes and also in certain places with nuts and bolts. (d) Fixing of hydraulic kit by welding with help of welding electrodes (copper coated wire) for lifting the tipper body as and when required and finally finishing. (e) The chassis of the Tippers, Tankers, and Trucks etc are received on free of cost basis, under the delivery challan. 10) Further, Manufacture has been defined under Section 2(72) of the CGST Act 2017, as under:- "(72) "Manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term "manufacturer" shall be construed accordingly." Whereas, Section 2(68) of the CGST Act, 2017 defines the job ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he question regarding transfer of ownership to the appellant, we observe that, as per Appellant, they are procuring some inputs like steel sheets, windows, glasses, wiring harness etc on payment of duty, which is further claimed as Input Tax Credit whereas the chassis of tippers, tankers and trucks etc are received by them, free of cost, under the delivery challans. Accordingly, we are in unison with the Appellant that the chassis delivered to the Appellant remains in their temporarily possession only for certain time to carry out the process of job work as per direction of the principal. The Appellant has received the chassis only as job worker and on free cost basis under the delivery Challan. In view of this, we are of the opinion that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
