2019 (4) TMI 1445

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.... Coach Pvt. Ltd., situated at E-18, RIICO Industrial Area, Kukas, Jaipur, (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2)(a) and (e), given as under: (a) classification of any goods or services or both; (e) determination of the liability to pay tax on any goods or services or both; Further, the applicant being a registered person (GSTIN is 08AAECA3035A1ZD, as per the declaration given by him in Form ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling. 1. SUBMISSION AND INTERPRETATION OF THE APPLICANT: a. ....

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....s no liability on the applicant after handling over the body to customer. g. That before the coming up of GST law, excise duty was exempted under Notification No 12/2012-CE at serial number 334 if the bus body is mounted on duty paid chassis as per condition 40 of the said notification. It is pertinent to mention here that the goods purchased by the applicant are the part and accessories which are used in the manufacture/ fabrication of motor vehicle/ body and were exempted under the RETLA Act, 1999 vide Notification No. F. 12(14) FD/tax/2016-136 dated 08.03.2006. h. That there is no clarity in the rate of tax to be charged by our like industries who are dealing in the same kind of business of bus body building. It is pert....