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2019 (3) TMI 838

ermines 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 .....

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Act, (c) Determination of time and value of supply of goods or services or both, (d) Admissibility of input tax credit of tax paid or deemed to have been paid (e) Determination of the liability to pay tax on any goods or services or both (f) Whether the applicant is required to be registered (g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term. In the present case, applicant has sought advance ruling in respect of leviability of GST, if any, for the following - Classification and Rate of applicable GST on various equipment manufactured for being used exclusively in various Tanks. Therefore, with the .....

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manufactured for being used in Tanks only, therefore, the said items were classified under CETH 8710 0000 and the applicant continued to discharge the burden of Central Excise duty as applicable under the said tariff heading. Further, w.e.f. 01.07.2017, Central Excise duty got subsumed in GST and even after implementation of GST, the applicant continued to classify the said item under the HSN 8710 and discharged the burden of GST @ 28%. Once again, w.e.f. 15.11.2017, the rates of GST were rationalized and the GST applicable on the said HSN 8710 stood reduced to 12% and since then, the applicant were duly charging the burden of GST @ 12%. Now, the applicant vide their application for advance ruling have sought clarification on rate of GST le .....

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icles i.e. tanks. 5.4. We observe that the products manufactured and reapired by the applicant i.e. Sight Vision Equipment is nothing but an optical instruments used in various types of armoured tanks for ease of sight visions of the driver to use weapons fitted with these tanks. In this context, on going through the GST Tariff, we find that the optical instrument are covered under Chapter 90 under Section XVIII of the GST Tariff Act. As per chapter note 4 of the Chapter 90, which reads as under - 4. Heading 9005 does not apply to telescopic sight for fitting to arms, periscopic telescope for fitting to submarines or tanks, or to telescope for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sig .....

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... u 9% 9% 18% Nil 9013 80 90 - Other.................. 9013 90 - Parts and accessories : kg. 9% 9% 18% Nil 9013 90 10 -For liquid crystal devices (LCD) kg. 9% 9% 18% Nil 9013 90 90 -Other.................. Thus, we find that 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. RULING In view of the above, we hold that the various Sight Vision Equipments manufactured and repaired by the applicant for further exclusive use in armoured tanks will be classified under HSN code 9013 of the GS .....

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