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GST - Highlights / Catch Notes

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Classification of supply - supply of transport tank by mounting ...


Transport Tank on Chassis Classified Separately Under Chapter Heading 7311 of CTA, 1975 Due to Easy De-mountability.

March 18, 2019

Case Laws     GST     AAR

Classification of supply - supply of transport tank by mounting the same on chassis - the mounting process undertaken by it mainly involves bolting and the mounted ‘Transport Tank’ can be easily de-mounted - classifiable under Chapter Heading 7311 of the CTA, 1975.

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