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TMI Blog2019 (8) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... adu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. PRISM FLUIDS LLP Old No. 55 New No. 3, Y Block, 8th Street Anna Nagar, Tamil Nadu, Chennai 600 040 (hereinafter referred to as the 'Applicant') is registered under GST vide GSTIN 33AANFP5828NIZM. The Applicant has sought Advance Ruling on the following questions: 1. What is the rate of tax on "Oil Lubrication Systems' ? 2. What is the HSN code The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted copy of Challan evidencing payment of application fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST rate of tax for Circulating Oil lubricating System. They furnished the following documents for consideration with the application: (i) List of components used for manufacturing the subject commodity; (ii) Drawing of the Oil Lubrications Systems; (iii) Sample invoices for supplying the said commodity and (iv) List of customers to whom supplies are made by the applicant 3. The applicant was heard on 09.04.2019. They submitted that their products are used for lubrication. They design based on the requirements of the buyer. The products has a filtration system, heat exchanger, coolant and pumping using air or water or fluids. They stated that they will provide technical write-up, along with usage, drawings, description of each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ems and (2) HSN Code. The applicant in their application has stated that the circulating Oil Systems consist of a suitable sized tank, made of mild steel material with partitions and built in Strainer along with Pumps, Filters, Heat exchangers, Isolation and Check Valves, Pressure and Temperature Guages, Control Valves, Level, Pressure, Temperature and Flow Instrumentation. It was further stated that based on the requirement systems are designed and engineered. To arrive at the classification and the applicable rate of tax, the applicant during the hearing undertook to submit the technical write-up, along with usage, drawings, description of each component for each of the categories option that a buyer can buy. The said details are necessar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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