Case LawADVANCE RULING NO. KAR ADRG 19 OF 2018
Maini Precision Products Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- August 6, 2018
- Type:
- Advance Ruling
- Members:
- HARISH DHARNIA AND DR. RAVI PRASAD
Subject
"Parts of fuel injection pumps" are classifiable under HSN 8413 91 90 and attract 18% GST
Classification
Summary
The Applicant is a private limited company engaged in the manufacture and supply of High Precision Components and Assemblies, catering to a global clientele in the automotive, industrial and aerospace sectors. The applicant manufactures and supplies…
Judgement
1. M/s Maini Precision Products Ltd, (called as the 'Applicant' hereinafter), having its registered office at B-165, Peenya Industrial Estate, 1st Stage, 3rd Cross, Bengaluru 560058, having GSTIN number 29AABCM8269R1ZF, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GS…