Applicant can bill retro-fitment scooter at 5% GST

THE AUTHORITY OF ADVANCE RULING
IN KARNATAKA

The Question and Rulings as follows :

1. Whether he can bill the scooter at 5% GST under HSN 8713 along with retro-fitment and it shall not restrict any input tax credit on purchase of vehicle under HSN 8711 at 28% GST?

RULING

The retrofitted vehicle merits classification under heading 8711 20 19 and hence attracts GST @ 28% and applicant is entitled for input tax credit of tax paid on purchase of vehicle i.e. scooter.