Services under Chapter 99, Heading 9964 and Service Code 996415

Last updated: 18 August 2021

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Quick Summary

This advance ruling addresses the Goods and Services Tax (GST) classification for services offered by EVM Motors and Vehicles India Private Limited under Chapter 99, Heading 9964 and Service Code 996415. The ruling clarifies the tax treatment for the company's new venture in the hospitality segment, 'Le Leela', which diversifies their operations beyond automobile sales and servicing.

Court :
KERALA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX DEPARTMENT

Brief :
Whether the applicant is allowed to take input credit?

Citation :
KER/103/2021

KERALA AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES DEPARTMENT TAX, TAX TOWER,

OF :Shri. KARAMANA, THIRUVANANTHAPURAM — 695002

BEFORE THE AUTHORITY Sivaprasad S, IRS& : Shri. Senil A K Rajan

M/s.EVM Motors and Vehicles India Private Limited (hereinafter referred to as the applicant) is a major automobile dealer in the State of Kerala. It handles 15 automobile brands with showrooms and workshops spread all round Kerala. As a part of the diversification plan they have started a new venture "Le Leela" in the Hospitality segment.

Please find attached the enclosed file for the full judgement

FAQ :

The ruling concerns the Goods and Services Tax (GST) classification and implications for services provided by EVM Motors and Vehicles India Private Limited under Chapter 99, Heading 9964 and Service Code 996415.

The applicant is M/s. EVM Motors and Vehicles India Private Limited, a prominent automobile dealer in Kerala.

As part of their diversification, the applicant has launched a new venture in the hospitality segment called 'Le Leela'.

These headings and codes are specific classifications within the GST framework that determine the tax treatment for certain types of services, which are the subject of this ruling for the applicant's hospitality venture.

Attached File : 1442821_4218_103_evm_motors.pdf

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Judgement posted by

Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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