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2019 (7) TMI 1108 - AAR - GSTClassification of goods - Instruments Cluster - whether Fall Under 8708 or 9026/9029? - applicable rate of GST - HELD THAT:- The applicant supply ‘clusters’ in which several instruments are clustered. Thus, there is no supply of individual instrument - Electronic cluster is the distinct product having distinct name, use from its component. It is manufactured by using various component such as Speedometer, Fuel Gauge, Pointer, Illumination And Warning Indicators-lamps, Temperature Gauge, clock (12hr 24hr), Battery Voltage Level Indicator, Service or Maintenance Indication, Mean & Maximum speed, Warning Indicators-LEDs; etc. ‘Cluster’ is purely a different manufactured product resulted by way of assembling and connecting various component on single electronic platform and which are solely used in vehicles. The product sold by applicant is parts of motor vehicle. The same will be covered under excise chapter heading number 8708 and is liable to tax @ 28%.
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