ESS ESS Kay Engineering Co (P) Ltd, In re

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The Tax Publishers 2022 TaxPub(GST) 1492 (AAR- Punjab) : (2022) 108 ITPJ (G) 0173 AUTHORITY FOR ADVANCE RULING, PUNJAB MS. VARINDER KAUR, & VIRAJ SHYAMKARN TIDKE, MEMBER ESS ESS Kay Engineering Co. (P) Ltd., In re AAR/GST/PB/016 16 August, 2022 Applicant by : S.S. Chauhan (Manager) Sudhir Malhotra (Advocate) ORDER M/s. ESS ESS Kay Engineering Company Private Limited, as detailed in the table above and hereinafter referred to as applicant, had submitted an application for advance ruling in form GST ARA-01 dated 13-10-2021 seeking advance ruling on the questions detailed in the table above. 2. Proceedings Under section 98 of CGST/PGST Act: In this regard personal hearings were held on 18-2-2022 before the Advance Ruling Authority, Punjab. On 18-2-2022 applicant submitted purchase orders submitted to applicant by its customers. Jurisdictional Authority also submitted written comments on the issue which are placed on file. Another hearing was scheduled on 05-8-2022. On the scheduled date none present on the behalf of applicant. Reply through email dated 06-8-2022 received vide which applicant submitted that they had already submitted all their submissions on the issue and has nothing more to add. 3. Question on which Advance Ruling is sought: The applicant has sought advance ruling on the classification of roof mounted Air-conditioning unit especially for use in railway coaches (manufactured as per railway design) i.e. whether they are classifiable under HSN- 8415 1090- IGST @ 28% or under HSN 8607 99 - IGST @ 18% as parts of Railway Coaches; Locomotives? 4. Eligibility of The Application For Advance Ruling: The Section 97(2) of the Central Goods and Services Tax Act, 2017, read with Section 97(2) of the Punjab Goods and Services Tax Act, 201 7, provides for the issues on which advance ruling can be sought. 97 (2) The question on which the advance ruling is sought under this Act, shall be in respect of, (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2022 TaxPub(GST) 1492 (AAR- Punjab) : (2022) 108 ITPJ (G) 0173

AUTHORITY FOR ADVANCE RULING, PUNJAB

MS. VARINDER KAUR, & VIRAJ SHYAMKARN TIDKE, MEMBER

ESS ESS Kay Engineering Co. (P) Ltd., In re

AAR/GST/PB/016

16 August, 2022

Applicant by : S.S. Chauhan (Manager) Sudhir Malhotra (Advocate)

ORDER

M/s. ESS ESS Kay Engineering Company Private Limited, as detailed in the table above and hereinafter referred to as applicant, had submitted an application for advance ruling in form GST ARA-01 dated 13-10-2021 seeking advance ruling on the questions detailed in the table above.

2. Proceedings Under section 98 of CGST/PGST Act:

In this regard personal hearings were held on 18-2-2022 before the Advance Ruling Authority, Punjab. On 18-2-2022 applicant submitted purchase orders submitted to applicant by its customers. Jurisdictional Authority also submitted written comments on the issue which are placed on file. Another hearing was scheduled on 05-8-2022. On the scheduled date none present on the behalf of applicant. Reply through email dated 06-8-2022 received vide which applicant submitted that they had already submitted all their submissions on the issue and has nothing more to add.

3. Question on which Advance Ruling is sought:

The applicant has sought advance ruling on the classification of roof mounted Air-conditioning unit especially for use in railway coaches (manufactured as per railway design) i.e. whether they are classifiable under HSN- 8415 1090- IGST @ 28% or under HSN 8607 99 - IGST @ 18% as parts of Railway Coaches; Locomotives?

4. Eligibility of The Application For Advance Ruling:

The Section 97(2) of the Central Goods and Services Tax Act, 2017, read with Section 97(2) of the Punjab Goods and Services Tax Act, 201 7, provides for the issues on which advance ruling can be sought.

97 (2) The question on which the advance ruling is sought under this Act, shall be in respect of,

(a) classification of any goods or services or both;

(b) applicability of a notification issued under the provisions of this Act

(d) admissibility of input tax credit of tax paid or deemed to have been paid;