Case LawRULING NO. 02/2017-18
Indo German Brakes (P.) Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttarakhand
- Date:
- March 14, 2018
- Type:
- Advance Ruling
- Members:
- VIPIN CHANDRA AND AMIT GUPTA
Subject
Disc Brake Pads and Shoes are required to be classified under subheading 8708
Classification
Summary
The applicant sought an advance ruling on classification and rate of applicable GST on "Disc Brake Pads & Brakes Shoes" being used in automobiles. The advance ruling authority held that Disc Brake Pads and Shoes are required to be class…
Judgement
1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 and the rules made thereunder filed by M/s Indo German Brakes (P) Ltd) Khasra No. 323Mi, Central Hope Town, Selaqui, Dehradun seeking an advance ruling on classification and rate of applicable GST on "Disc Brake Pads & Brakes Shoes" being used in automobiles. 2. Advance Ruling under G…