Case Law10/AAR/2018
Wabco India Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- September 27, 2018
- Type:
- Advance Ruling
Subject
Electrical Wiring Harness falls under the HSN 8544 30 00 and attracts 18% GST from 15.11.2017
Classification
Summary
WABCO, manufactures a product named ’Electrical Wiring Harness’. WABCO has sought advance ruling on the following: 1. Whether the Electrical Wiring Harness, primarily an electrical wire with connectors at both ends, manufactured by the Ap…
Judgement
M/s. WABCO India Limited, No.3 (SP) Third Main Road: Ambattur Industrial Estate, Chennai, Tamilnadu — 600 093 (hereinafter called as ‘WABCO’ or ’Applicant1) is a limited company engaged in the manufacture of brake systems and related parts for heavy vehicles. They are registered under Goods and Service Tax (GST) vide Registration no. 33AAFCA6421P1ZK. The applicant has submi…