9911796707
TMI Blog2019 (10) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... A-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a Private Limited Company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the classification of LPG Conversion Kit for Automobiles. 3. The applicant furnishes some facts relevant to the stated activity: a. The applicant states that they are into the business of supplying LPG Conversion Kits which can be fitted to the Petrol and Diesel Vehicles to convert them to run with LPG. b. The applicant states that Conversion Kit involves all the components for a Petrol run vehicle to run on LPG or CNG as the case may be, such as Cylinder, Valves, Pressure Regulators, Hose, Flow Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lved, on which advance ruling is sought by the applicant, relevant facts & the applicant's interpretation of law. 5.2 At the outset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the KGST Act. 5.3 The applicant seeks advance ruling on the classification of their product "LPG Conversion Kit for Automobiles". The applicant is supplying the auto gas conversion kits which enables the petrol or diesel vehicles to run on Gas i.e. LPG or CNG. The "Conversion Kit" consists all the components for a Petrol ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gines of heading 8407 or 8408. In the instant case the product conversion kit is specific to a particular engine i.e. auto rickshaw (three wheeler). Therefore it could be considered that the impugned kit is a part suitable for use solely or principally with engines of auto rickshaw, which falls under tariff heading 8407 or 8408. 5.6 The Tariff Heading 8409 of the Chapter 84 of the Customs Tariff Act 1975 reads as under: 8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 8409 10 00 - For aircraft engines - Other : 8409 91 -- Suitable for use solely or principally with spark ignition internal combustion piston engines: Valves, inlet and exhaust, piston, piston rings, piston asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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