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2019 (7) TMI 38 - AAR - GSTClassification of goods - Hydraulic Kits - kits were supplied to dealers / distributors or body builders as such from the factory of applicant under CGST Act - HELD THAT:- The Hydraulic Kit is specifically excluded by Note 2(e) to Section 17 which provides that the expression “parts” and “parts and accessories” do not apply to machines or apparatus of heading 8401 to 8479 or parts thereof, other than radiators or articles of Section 8481 or 8482 or provide constituting integral parts for engines or articles of Heading 8483, whether or not they are identifiable as goods as per the goods of this section. In the present case, the product in question ‘hydraulic cylinders/hydraulic kits’ is squarely/specifically covered under Heading No.84.12 and hence the condition (a) mentioned above stands not satisfied in the present case. Hydraulic Kit is more specifically included in Heading No.84.12 and is more specifically covered under said heading - all the 3 conditions mentioned in Heading No.8708, 8714 and 8716 are not satisfied in the present case and hence, the product in question i.e. Hydraulic Kit will not be covered under Headings No. 8708, 8714 and 8716. The hydraulic kits are appropriately classifiable under heading 8412 by application of HSN Explanatory Notes to headings 8412, 8708, 8714 and 8716 and Section Note 4 to Section XVI and Exclusion Note 2 to Section XVII.
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