Karnataka GST Advance Ruling KAR.ADRG 32/2026: Application Withdrawn
The Authority for Advance Ruling did not decide the GST rate for powder coating services because the company withdrew its application.
- Ruling
- KAR.ADRG 32/2026 dated 06.07.2026
- Dated
- 06 Jul 2026
- Authority
- Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- Concept Colour Tecniks asked for a GST rate ruling on job work services.
- The company requested to withdraw their application before a decision was made.
- The Authority closed the case without providing any tax guidance.
In short
The company asked the Authority for Advance Ruling (AAR) to clarify whether their powder coating and zinc phosphating services should be taxed at 12% or 18% GST. Before the authority could issue a decision, the company asked to withdraw their request. Consequently, the authority closed the file without answering the tax question.
What has changed
How it worked before
Businesses often seek advance rulings to confirm the correct GST rate for specific job work services to avoid future disputes with tax officers.
What has changed
Nothing has changed. Because the application was withdrawn, there is no new guidance or legal precedent regarding the tax rate for these services.
Who this affects
Businesses providing industrial job work services like powder coating or zinc phosphating who are unsure about their GST classification.
An example
Imagine a different company, 'Metal Finishers Pvt. Ltd.', that also performs powder coating. They might wonder if this ruling helps them decide their own tax rate. Because the original application was withdrawn, this ruling contains no information for them to use. They should not rely on this document to set their GST rate.
What you should do
This order provides no tax guidance. If you have questions about your GST rate, you must consult your own tax advisor or file a new application for an advance ruling. Remember that an advance ruling only binds the specific business that asked for it and their local tax office.
If you do nothing
If you assume this ruling sets a precedent for your business, you risk applying the wrong GST rate. A tax officer may disagree with your classification, leading to interest, penalties, and costly legal disputes. Always seek professional advice based on your specific facts rather than relying on withdrawn or irrelevant rulings.
The terms explained
- Advance Ruling
- A formal decision from the tax department that clarifies how GST laws apply to a specific business activity.
- Job Work
- Any treatment or process undertaken by a person on goods belonging to another registered person.
- Precedential Value
- The ability of a past legal decision to serve as a rule or guide for future cases.
The ruling in detail
Authority for Advance Ruling
M/s Concept Colour Tecniks Pvt. Ltd.
KAR.ADRG 32/2026 dated 06.07.2026 · Karnataka
Questions before the authority
- What is the GST rate applicable for the job work services?
- Whether it falls under entry (id) services by way of job work other than (i), (id), (ib) and (ic) above; @ GST 12% or (iv) which covers “manufacturing services on physical inputs owned by others” @ 18% GST.
Facts
The applicant is engaged in the business of powder coating and zinc phosphating for industrial and automotive components. They provide job work services on goods owned by other GST-registered companies. The applicant sought an advance ruling regarding the applicable GST rate for these services.
Ruling
The authority did not provide a ruling on the merits of the questions posed. The application was disposed of as withdrawn following a request from the applicant.
Reasoning
The applicant requested the withdrawal of their advance ruling application via email dated 18.06.2026. Consequently, the Authority for Advance Ruling did not deliberate on the substantive tax questions. The order was issued under Section 98(2) of the CGST Act, 2017 and the corresponding provisions of the KGST Act, 2017.
Provisions relied on
- Section 97 of the CGST Act, 2017
- Section 98(2) of the CGST Act, 2017
- Rule 104 of the CGST Rules, 2017
For the practitioner
This order provides no guidance on the classification or taxability of job work services for powder coating and zinc phosphating. It serves only as a record that the **application was withdrawn** by the taxpayer. Practitioners should note that this ruling has no precedential value regarding the GST rate for the applicant's services.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/AAR/5-concep_colour_tecniks.pdf
Legibility of the scan, as read: high.
Prepared 11-10-2026.
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