Customized VIP vehicle GST classification application withdrawn without ruling due to non-supply decision. The Authority for Advance Ruling disposed of the application as withdrawn without providing a ruling on the classification and applicable GST rate for the ...
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Customized VIP vehicle GST classification application withdrawn without ruling due to non-supply decision.
The Authority for Advance Ruling disposed of the application as withdrawn without providing a ruling on the classification and applicable GST rate for the customized motor vehicle designed for VIPs, including bulletproof and blast-resistant features, meeting room, dining area, washroom, and other amenities, due to the applicant's decision not to supply such specialized goods in the future.
Issues involved: Classification of customized motor vehicle for VIPs and applicable GST rate and Cess.
Classification of motor vehicle: The applicant, engaged in manufacturing and supplying customized motor vehicles for VIPs, sought an advance ruling on the appropriate HSN classification for a bulletproof, blast-resistant, and fully customized bus. The bus, 9 meters in length, single-axle BS-IV compliant, diesel engine, and accommodating VIP dignitary, driver, and security personnel, is equipped with meeting room, dining area, washroom, refrigerator, and a hydraulic platform for public addressing. The vehicle is designed to allow the VIP to conduct office functions during transportation and provides protection from specified terror attacks.
Applicable GST rate and Cess: The applicant also sought clarification on the applicable rate of GST and Cess for the supply of the specialized motor vehicle. However, before the ruling could be provided, the applicant requested to withdraw the application citing the cancellation of the agreement with their customer and the decision not to supply such specialized goods in the future. Consequently, the Authority for Advance Ruling disposed of the application as withdrawn without providing a ruling on the classification and applicable GST rate for the customized motor vehicle.
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