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2019 (11) TMI 529 - AAR - GSTClassification of an item - Utility Van - whether classifiable under chapter Pleading 8703 or Chapter Heading 8704? HELD THAT:- The Customs Tariff, as also the GST Tariff, broadly classifies the vehicles under two categories viz. Vehicles for transport of passengers and vehicles for transport of goods. As per statutory requirements laid down under the provisions of Motor Vehicle Act 1988 and Motor vehicle Rules 1989, each type of vehicle is required to be certified either by the Vehicle Research and Development Establishment of Ministry of Defense or by the Automobile Research Association of India, or certain other authorities. The goods in questions i.e. Utility vehicles, are predominantly designed for transportation of goods and these vehicles also conform to the categorisations and conditions laid down under Automotive Industry Standards AIS 053 as Category N vehicles for carrying /goods - thus, the utility vehicles in question shall merit classification under Chapter Head 8704 of GST Tariff and shall be liable to GST at the rate applicable at the time of supply.
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