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2024 (2) TMI 1355 - AUTHORITY FOR ADVANCE RULING, TAMILNADUClassification and rate of GST - parts of fuel injection pumps supplied by the Applicant - Assy Head & Rotor - X Roller & Shoe Kit - TP Blade/ Spring Kit (Set of 4 Nos) - TP Liner - Kit Excess Piston - Hyd head Assy for Tata Ace - to be classified under Tariff Heading 84139190? - SI. 117 of Schedule II of IGST Goods Rate Notification on supply of said parts. Whether the said 6 parts of fuel injection pumps fall under the CTH 84139190? - HELD THAT:- These items cannot be placed under CTH 84139110(Parts of pumps - of reciprocating pumps) or CTH 84 139130(Parts of pumps - of other rotary pumps) as they are specific entries and the same could be done only if the Fuel Injection pumps were classified under CTH 841350 (other reciprocating positive displacement pumps) or CTH 841360(other rotary positive displacement pumps). Whereas, it is not the case so and the Fuel Injection pumps for diesel engines are classified correctly under CTH 84133010 and thereby, the said 6 parts of Fuel Injection pumps are correctly classifiable under the residual entry for Tarts of pumps - others - CTH 84139190. Rate of GST to be levied on the said 6 parts of fuel injection pumps - HELD THAT:- Fuel injection pumps for diesel engines are classified under the CTH 84133010. These are covered under Schedule IV of the rate notification No. 01/2017-Integrated Tax (Rate) dated 28.06.2017 attracting a tax of 28% - in the description of goods, the entry covers only the pumps [8413 11 and 8413 30] and not their parts. It is found that this necessitates to place the parts of pumps under correct entry of the rate notification No. 01/2017-Integrated Tax (Rate) dated 28.06.2017. The 'Parts of pumps- others' which remain classified under Heading 8413 9190 will fall under the residuary rate entry i.e., SI. No. 453 of Schedule III (extracted above) which attracts 18% IGST, for the reason that they are not classifiable elsewhere.
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