TaxTMI 
TaxTMI 
2019 (4) TMI 1445
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....presentative) ORDER Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. The issue raised by M/s Azad Coach Pvt. Ltd., situated at E-18, RIICO Industrial Area, Kukas, Jaipur, (hereinafter the a....
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....t provides quotation to the customer for the manufacturing/ fabrication of bus body (final price after manufacturing/ fabrication). It is pertinent to mention here that in the process of manufacturing/ fabrication of bus body, the chassis of vehicle is provided by the customers itself and the applicant has no role in purchase or sale of the chassis. c. That on receipt of the quotation and confir....
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....river receipt to the customer declaring that the vehicle/ body has been handed over to customer and there exists 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.....
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....ST rate applicable on bus body building if it is not covered under Bodies (including cabs), for the motor vehicles of heading 8701 to 8705(HSN code 8707) or under other manufacturing services on physical inputs(goods) owned by others (HSN code 9988). 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 01.03.2019 at Room no. 2.29 NCRB, Statue Circle, Jaipur. The ap....