Roulunds Braking India (P.) Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Haryana
- Date:
- March 26, 2018
- Type:
- Advance Ruling
- Members:
- VIJAY KUMAR SINGH AND SANGEETA KARMAKAR
Subject
'Brake Pads' manufactured by mounting Friction Material on metal sheets is classifiable under ITC HSN 8708 and taxable @ 28%.
Summary
The applicant had sought advance ruling for correct classification of their product, i.e., Brake Pad and Auto Parts, whether they fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST. The AAR ruled that 'Brake Pads…
Judgement
The applicant's application was examined and admitted on 16.02.2017. The applicant had sought advance ruling for correct classification of their product, i.e., Brake Pad and Auto Parts, whether to fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST. Report of the Jurisdictional Officer 2. The Jurisdictional officer has submitted in his report dated 23.02.2018 that…