2020 (3) TMI 71

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....ER 98(4) OF THE KARNATAKA GOODS & SERVICES TAX ACT, 2017 1. M/s. Enlivening Technologies Pvt. Ltd., (called as the 'Applicant' hereinafter), 5th Floor, Varthur Main Road, Ramagondanahalli, Bengaluru - 560 066, Karnataka,, having GSTIN number 29AADCE7184P1ZT, 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 ....

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.... lightly armoured to protect the VIP from specified terror attacks. 3. The applicant, in view of the above, seeks advance ruling, with regard to classification of the aforesaid motor vehicle (bus) and the GST applicable thereon, in respect of the following questions: 1. What would be the appropriate HSN classification for supply of motor vehicle (bus), which is bullet proof, blast resistance ....