Page 161 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] IN RE : YKK INDIA PVT. LTD. 671
Case law in 2015 (37) S.T.R. 684 (Uttarakhand), relied by appellant has been
departed in 2018 (10) G.S.T.L. 288 (All.) - Section 17(5) of Central Goods and
Services Tax Act, 2017/Haryana Goods and Services Tax Act, 2017. [para 15]
Rent-a-Cab services - Any commercial vehicle hired for transportation
of passengers is fully covered under aforesaid services - It includes rent-
ing/hiring of motor cars, motor cabs, maxi cabs, minibuses, buses and all other
motor vehicles which are designed to carry passengers, irrespective of their
capacity to carry passengers - Appellant’s contention that hiring of buses
which can carry large number of passengers would not qualify under “rent-a-
cab” not tenable - Section 17(5) of Central Goods and Services Tax Act,
2017/Haryana Goods and Services Tax Act, 2017. [para 14]
Appeal partly allowed
CASES CITED
ACIT v. Hindustan Milk Foods — (1975) 98 ITR 441 — Referred ....................................................... [Para 9]
Anil Kumar Agnihotri v. Commissioner — 2018 (10) G.S.T.L. 288 (All.) — Relied on ............... [Para 15.2]
Bharat Travels Co. v. Commissioner — 2010 (20) S.T.R. 646 (Tribunal) — Referred ....................... [Para 9]
Commissioner v. Maruti Suzuki India Pvt. Ltd. — 2017 (49) S.T.R. 261 (P & H) — Referred ......... [Para 9]
Commissioner v. Sachin Malhotra
— 2015 (37) S.T.R. 684 (Uttarakhand) — Distinguished ................................ [Paras 9, 11.3, 15, 15.2]
Commissioner v. Vijay Travels — 2014 (36) S.T.R. 513 (Guj.) — Referred ......................................... [Para 9]
Commissioner v. Vijay Travels — 2016 (43) S.T.R. J172 (S.C.) — Referred ........................................ [Para 9]
Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner
— 1991 (55) E.L.T. 437 (S.C.) — Referred ...................................................................................... [Para 9]
Orkay Silk Mills Limited v. M.S. Bindra — 1988 (33) E.L.T. 48 (Bom.) — Referred.......................... [Para 9]
Oryx Fisheries (P) Ltd. v. Union of India — 2011 (266) E.L.T. 422 (S.C.) — Referred ...................... [Para 9]
Parle Agro (P) Ltd. v. Commissioner of Commercial Taxes
— 2017 (352) E.L.T. 113 (S.C.) — Referred .................................................................................... [Para 9]
R.S. Travels v. Commissioner — 2008 (12) S.T.R. 27 (Tribunal) — Referred ...................................... [Para 9]
Siemens Engineering and Manufacturing. Co. of India Ltd. v. Union of India
— (1976) 2 SCC 981 — Referred ...................................................................................................... [Para 9]
Union of India v. Suksha International & Nutan Gems
— 1989 (39) E.L.T. 503 (S.C.) — Referred ...................................................................................... [Para 9]
Union of India v. Wood Papers Ltd. — 1990 (47) E.L.T. 500 (S.C.) — Referred ................................ [Para 9]
[Order]. - Brief Facts of the Case : The present appeal has been preferred
by the applicant M/s. YKK India Pvt Ltd., Plot No. 699, Sector-2, Plot No. 122,
Sector-6, HSIIDC, Growth Centre Bawal, District Rewari, Haryana [YKK in short]
against the Advance Ruling No. HAR/HAAR/R/2017-18/04, dated 11-7-2018
[2019 (22) G.S.T.L. 115 (A.A.R. - GST)] passed in their application dated 16-4-
2018.
2. The applicant namely M/s. YKK India Pvt. Ltd, (YKK) are engaged
in the business of supply of slide fasteners, chains, sliders, etc. (Zipper or Final
Product). In furtherance of its business of supply of the said final products men-
tioned above, YKK uses various goods and services for which the applicable tax
under the CGST Act or the relevant State Act or Union Territory Acts under GST
regime or Integrated Goods and Services Tax Act, 2017 are paid to the supplier,
which falls within the meaning and definition of input tax defined under Section
2(62) of the Act.
3. M/s. YKK has its unit at Plot No. 699, Sector-2, Plot No. 122, Sector-
6, HSIIDC, Growth Centre Bawal, District Rewari, Haryana, here the employees
of the appellant are engaged in manufacturing the Final Products. Further, apart
GST LAW TIMES  26th March 2020  257