Power Build (P.) Ltd., In re
Date: December 13, 2017
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): R.B. MANKODI AND G.C. JAIN
Subject Matter
Geared Motor is classifiable under Chapter Heading 8501
Summary
The applicant submitted that they are engaged in supplying 'Geared Motor', which is an assembly product of the 'Electric Motor' and 'Gear Box'. Electric Motor is covered under HSN code 8501 attracting GST at 18%, while Gear Bo…
1. The applicant M/s. Power Build Private Limited has submitted that in manufacturing of 'Geared Motors', Electric Motors are assembled with Gear Boxes manufactured by them. Commercially, a Gearbox cannot have any use without being rotated and coupled with motor affixed to it. Utility of motor is to facilitate the running of any machine or conveyors in industries, whereas the speed of moto…