Raminfo Limited ., In re
Date: April 3, 2023
Court: Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): S.V. Kasi Visweswara Rao, Sahil Inamdar
Subject Matter
Supply of ambulances attracts 28% GST under HSN '8703'
Summary
The case law concerns a scenario where the applicant procures vehicles, modifies them into ambulances, and makes inter-State supplies of these modified vehicles. It addresses the following points: - The rate of GST for the supply of ambul…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TELANGANA 1. M/s. Raminfo Limited, 3-225 and 326, 4th Floor, Sterling Heights, Kavuri Hills, Guttalabegumpet village, Hyderabad, Telangana, 500033 (36AAACR9609M1ZW) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of…