The Tax Publishers 2022 TaxPub(GST) 1454 (AAR-Karn) : (2022) 108 ITPJ (G) 0375

AUTHORITY FOR ADVANCE RULINGS, KARNATAKA

M.P. RAVI PRASAD & T. KIRAN REDDY, MEMBER

Eberspaecher Suetrak Bus Climate Control Systems India (P) Ltd., In re

KAR ADRG 34/2022

14 September, 2022

Represented by : Anant Nyamannavar, CA & Authorised Representative

Order under section 98(4) of the CGST Act, 2017 & under section 98(4) of the KGST Act, 2017

ORFER

M/s. Eberspaecher Suetrak Bus Climate Control Systems India Pvt. Ltd., herein after referred to as 'Applicantl, Survey No.25/1, Devalapura Village, Angondanahalli Hobli, Hoskote Taluk, Bengaluru Rural, Karnataka - 560 067, having GSTIN 29AACCE3922E1ZV, have filed an application for Advance Ruling under section 97 of CGST Act, 2017 read with rule 104 of CGST Rules, 2017 and section 97 of KGST Act, 2017 read with rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000 each under the CGST Act and KGST Act.

2. The applicant is a Private Limited Company registered and Companies Act and has GST registrations in Bengaluru, Mumbai, Bhubaneshwar, Delhi and Kolkata. They are into manufacture of Bus Rooftop air conditioning systems which include Rooftop Unit, Compressor and installation kit. In addition the applicant undertakes installation and servicing of air conditioning systems as per the requirement of customers through dealer network. They specially cater to the needs of passenger buses and is not into the business of air conditioning systems for passenger car, commercial vehicles, house or office.

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