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2019 (3) TMI 838 - AAR - GSTClassification of goods - rate of GST - various equipment manufactured for being used exclusively in various Tanks - Held that:- As per chapter heading [sub-heading 8710, it is found that it determines the rate of GST leviable @ 12% on the goods namely ‘Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles’, which is not the subject goods manufactured and repaired by the said applicant. The said products i.e. ‘Sight Vision Equipment’, manufactured and repaired by the applicant for exclusive use in various types of Armoured Tanks, will be classified under HSN code 9013 of the GST tariff - the various products manufactured and repaired by the applicant i.e. ‘Sight Vision Equipments’ being exclusively used in armoured tanks, will be classified as an ‘optical instruments’ under HSN code 9013 and as per relevant chapter sub-heading 90131090, supply of these products will attract GST @ 18% as on date.
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