2020 (1) TMI 791

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....ka, 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 CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is Private Limited Company and is registered under the Goods and Services Tax Act, 2017. The applicant is engaged in providing services in the area of Transport Solutions, in the field of fabrication and truck body building area, with the trademark "SLN DIAMOND", for transport equipments such as Tippers (200 to 500 cft capacity on 6 to 10 wheeler vehicles), Trailers (single axle to multi axle trailers of 20 ft to 40 ft Low Bed, Fat Bed ....

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.... 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) dated 30.09.2019. PERSONAL HEARINCY PROCEEDINGS HELD ON 21.11.2019. 4. Sri. Muralidhara, Consultant and duly authorised representative of the applicant appeared for personal hearing proceedings held on 21.11.2019 & reiterated the facts narrated in their application. 5. FINDINGS & DISCUSSION: 5.1 We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by Sri. Muralidhara, Consultant & duly authorised representative of the applicant during the personal hearing. We have also considered the issues involved, on which advance ruling....

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...., in the instant case, is also 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. 5.6 Further, the Govt. of India, vide Notification No.26/2019-CentraI Tax (Rate) dated 22.11.2019, under Section 11(3) of the CGST Act 2017, inserted the following explanation against serial ....

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....on physical inputs (goods) owned by others in terms of SI.No.26(ii) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 initially and subsequently under SI.No.26(iii) / (iv) respectively, consequent to amendment of the said entry No.26(iv) of the aforesaid Notification. However, the services by way of Job work in relation to bus body building have been carved out of the earlier entry i.e. SL.No.26(iv) of Notification supra and a separate entry under SI.No.26 (i) (ic) has been incorporated consequent to amendment of the said notification vide Notification No.20/2019-Central Tax (Rate) dated 30.09.2019. The impugned services had been taxed at GST (9% CGST & 9% SGST) right from the appointed date i.e. 01.07.2017, The only diffe....