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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