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2019 (3) TMI 931 - AAR - GSTClassification of supply - supply of transport tank by mounting the same on chassis - whether amounts to ‘tank’ classifiable under Heading 7311 or supply of ‘motor vehicle’ classifiable under Heading 8704 in the GST regime? - Explanation (iii) and (iv) of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 - Held that:- On going through the Chapter Notes of Chapter 87 of the First Schedule to the CTA, 1975, it is observed that there is no Chapter Note in the said Chapter analogous to Chapter Note 5 of Chapter 87 of the CETA, 1985. In absence of any Chapter Note in Chapter 87 of the CTA, 1975 analogous to Chapter Note 5 of Chapter 87 of the CETA, 1985, the ‘Transport Tank’, even if mounted or fitted on the Chassis of customer, would not fall under Chapter 87 of the CTA, 1985. Therefore, the product ‘Transport Tank’ would have to be independently classified without having any bearing on the fact whether the same has been mounted or fitted on the Chassis of customer or otherwise. The product ‘Container for compressed or liquefied gas, of iron or steel’ is specifically covered under Chapter Heading 7311 - the mounting process undertaken by it mainly involves bolting and the mounted ‘Transport Tank’ can be easily de-mounted - the product ‘Transport Tank mounted on chassis of customer’ is appropriately classifiable under Chapter Heading 7311 of the CTA, 1975.
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