TMI Blog2019 (3) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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. - Ruling No.19 in Application No. 16/2018-19 - - - Dated:- 6-2-2019 - SHRI VIPIN CHANDRA AND SHRI AMIT GUPTA MEMBER Present for the Applicant : Shri Rajesh Gupta, CA Note:- Under Section. 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 instant application seeking classification of goods, in terms of Section 97(2)(a) 97(2)(e) of CGST/SGST Act, 2017, the present application is hereby admitted. 4. Accordingly opportunity of personal hearing was granted to the applicant on 11.01.2019. Shri Rajesh Gupta, Chartered Accountant, on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 leviable on various equipments exclusively manufactured by them which are further being used in Armed Forces Tanks. 5.3. In this regard, we observe that the applicant has ever classified their products i.e. Sight Vision Equipment exclusively used in various types of Tanks viz. BMP- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of such vehicles , which is not the subject goods manufactured and repaired by the said applicant. In view of the above, we opine that the applicant has ever mis-classified their products i.e. Sight Vision Equipment as a part of armoured vehicles 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 , whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter 9013 10 - Telescope sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI. 9013 10 10 ---Telescope sights for fitting to arms........... u 9% 9% 18% Nil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .................. 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 GST Tariff Act and accordingly, as per chapter sub-heading 90131090, suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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