Nps Industries vs. Na
(AAR (Authority For Advance Ruling), Karnataka)

Case Law
Petitioner / Applicant
Nps Industries
AAR (Authority For Advance Ruling)
Nov 29, 2021
Order No.
KAR ADRG 65/2021
TR Citation
2021 (11) TR 5180
Related HSN Chapter/s
Related HSN Code


M/s. NPS Industries, No.3, Industrial Estate, Gokul Road, Hubli, Dharwad-580030, having GSTIN 29AAFFN6283R1ZA, 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 ₹ 4,975/only under the KGST Act and ₹ 25/- only under CGST Act.

The Applicant is a partnership firm, registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST Act respectively). The Applicant is a manufacturer of tractor trailers. The applicant filed the instant application to get the clarity on the rate of tax on trailers used for agriculture purposes that do not have automated loading or unloading facility.

3. In view of the above, the applicant has sought advance ruling in respect of the following questions:

i. Rate of tax on trailers registered to be used for agriculture purposes.

ii. Rate of tax on trailers without tipping kit and to be registered for use for agricultural purposes.

4.  The Applicant, vide their letter dated 16.08.2021, requested to permit them to withdraw the instant application, filed for advance ruling. Further the applicant has to discharge fee of ₹ 5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as the KGST Act 2017, whereas the applicant has discharged the fee of ₹ 4,975/- only under the KGST Act 2017 & only ₹ 25/ – under the CGST Act 2017 and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017.

5. In view of the above, we pass the following,


The application filed by the Applicant for advance ruling is hereby rejected for the reasons mentioned above.

  • Home
  • /
  • caselaw
  • /
  • nps industries authority for advance ruling karnataka

BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.

phone Sales & Support:

+91 82 82 82 82 82
+91 11 - 4096 4096