TMI Blog2018 (11) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be classified as ‘springs and leaves for springs of iron and steel’, the commodity falls under the HSN Code 7320 and it listed in the entry no 234 of schedule III of N/N. 01/2017-central tax (Rate), dated: 28.06.2017 and taxable at 9% for CGST and 9% for SGST. Ruling:- The commodity ‘Springs & leaves for springs of iron and steel’, falls under entry number 234 of schedule Ill of notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor Trailors and Leaf Springs. Here the applicant seeks advance ruling on the following issue... Applicable rate on agricultural tractor trailers (attachment) parts leaf springs, disks, axels, hubs, shacke pins meant for tractor trailers. The applicant has filed an application in Form CST ARA-01, dated 19.07.2018, and paid prescribed fee in prescribed format having CPIN : 180537000558 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A personal hearing is called for on 14th September 2018, to hear from the applicant. Sri.T.Vinod Babu, Managing partner, had attended and submitted the facts of the case. The applicant sought for the rate of tax on the parts of tractor trailer including the leaf springs. In the other column they have described the entry 63, which reads about the tractors, threshers, harvesters and attachments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant is not relevant to the products that are being manufactured by them. Entry No. Description Rate of Tax 197 of schedule II Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, othe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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