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The application filed by the Applicant for advance ruling is disposed off as withdrawn.

Classification of Supply — The applicant is engaged in manufacture and supply of customized motor vehicles for businessmen, politicians and celebrities, which can also be bullet proof and blast resistance. The Applicant sought Advance ruling on the questions; what would be the appropriate HSN classification for supply of motor vehicle (bus), which is bullet proof, blast resistance and built to suit the requirement of a VIP, enabling the VIP to carry on with his administrative functions, even during transportation? And; what would be the applicable rate of GST and Cess for the said supply? The application filed by the Applicant for advance ruling disposed off as withdrawn. — Enlivening Technologies Pvt. Ltd., In Re… [2020] 21 TAXLOK.COM 065 (AAR-Karnataka)

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