TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 1120
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....a) On the applicant who had sought it in respect of any matter referred to in sub-section (2) Section 97 for advance ruling. (b) On the concerned officer or the Jurisdictional Officer in respect of the applicant. 3. In terms of Section 103(2) of the Act, this Advance Ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. Advance Ruling obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act (herein referred to as the Act) are the same....
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....l inputs (goods) owned by others' and precisely at Service code (Tariff) 998881 'Motor vehicle and trailer manufacturing services'. However only the supply of the activity of body building on chassis owned by GST registered customer is Job work. 2) If it is regarded as "job work activity" and "Supply of Services, whether the correct applicable rate of GST, will be at 18 % (9 +9) as applicable under SI. No.26 (ic) or will it be 18% (9 + 9) as applicable under SI. No.26 (iv). Ruling: The rate of tax in both the cases i.e. if chassis is provided by the GST registered person or when chassis is provided by GST un-registered person, would be 9% under the CGST Act, 2017 and 9% under the SGST Act, 2017, as per Entry No.26 (ic) and ....
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....d 9% under the SGST Act, 2017 as per Entry No.26 (ic) and per Entry No. 26(iv) respectively of the CGST Notification No.11/2017 CT( R) dated 28.06.2017 and SGST Notification No. Il(2)/CTR/532(d-14) 2017 vide G.O(Ms)No.72 dated 29.06.2017. 3.2 The applicant has approached the bench by way of rectification to kindly look into the following minor correction suggested in Serial No.(1) of the Ruling, so as to fully align with factual and legal interpretation affirmed at Para 7.14 of the Order. 3.3 The minor correction relating to Ruling No.1 suggested by the applicant which they feel is apparent on record, is mentioned below in bold is as follows, 1) The activity of body building on chassis owned by registered customer or un-registered custo....
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....2 In this regard, it is seen that the applicant has filed the application dated 17.10.2024 for rectification of mistake under Section 102 of the CGST Act, 2017. Section 102 specifically relates to "Rectification of Advance Ruling", which reads as below, "The Authority or the Appellate Authority (or the National Appellate Authority) may amend any order passed by it under Section 98 or Section 101 (or Section 101C, respectively) so as to rectify any error apparent on the face of record, if such error is noticed by the Authority or the Appellate Authority (or the National Appellate Authority) on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant (appellant, the Authority or the App....
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....eatment or process is undertaken', 'the goods on which such process or treatment undertaken should belong to another person' and finally 'that person should be a registered person'. 5.5 While presenting the facts in the original application before the authority, the application is silent about the registered or unregistered customers, but the applicant had stated that the chassis supplied are from both Original Equipment Manufacturers (OEMs) customers and independent customers. Any activity can be classified as 'job work' only when the goods supplied for job work on which any treatment or process is undertaken belonged to a registered person. The activity of bus body building was specifically inserted in SI. No.....