AZAD COACH PVT. LTD. WITHDRAWS GST ADVANCE RULING APPLICATION FOR BUS BODY FABRICATION

AZAD COACH PVT. LTD. WITHDRAWS GST ADVANCE RULING APPLICATION FOR BUS BODY FABRICATION

RAJASTHAN AUTHORITY FOR ADVANCE RULING

GOODS AND SERVICES TAX

Case Title- M/s Azad Coach Pvt. Ltd.

(GST AAR RAJASTHAN)

Advance Ruling No. RAJ/AAR/2018-19/40

Date of Judgment/Order- 25th March 2019

IMPORTANT PARAGRAPHS

Para No. 1. SUBMISSION AND INTERPRETATION OF THE APPLICANT:
a. The applicant is a dealer engaged in the business of execution of works contract for manufacturing/fabrication/mounting of bus bodies.
b. The applicant 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 confirmation, customer provides purchase order to the applicant and thereafter provides chassis of vehicle to the applicant for body fabrication and accordingly issue certificate in this respect that the chassis is purchased and provided by the customer.
d. That as per the requirement of manufacturing of body of vehicle, applicant purchases part and accessories of motor vehicle from outside State as required and used in fabrication/manufacturing of the bus bodies.

Para No. 5. FINDINGS, ANALYSIS & CONCLUSION:
a. We observe that, as per submissions submitted by the applicant, he is a bus body builder without owning the chassis. The applicant builds the body on chassis and the deliver the complete body after fabrication to the chassis owner or principal.
b. During the personal hearing, Mr. Sarvesh Jain, authorized representative submitted a letter requesting withdrawal of application for advance ruling.

6. In view of the foregoing, we rule as follows:-

RULING

Since the applicant has withdrawn the application, therefore no ruling is given.