Opto Electronic Factory ., In re

Date: February 6, 2019

Court: Authority for Advance Ruling
Bench: Uttarakhand
Type: Advance Ruling
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Subject Matter

Sight Vision Equipments manufactured for exclusive use in armoured tanks will be classified under HSN 9013 10 90

Classification

Summary

Q) Classification and Rate of applicable GST on various equipment manufactured for being used exclusively in various Tanks A) The various ‘Sight Vision Equipments’ manufactured and repaired by the applicant for further exclusive use in ar…

1. This is an application under Sub-Section (1) of Section 97 of the CGST /SGST Act, 2017 (herein after to be referred as “Act”) and the rules made thereunder filed by M/s Opto Electronics Factory, OLF Raipur, Dehradun, Uttarakhand, seeking an advance ruling on the following : “Classification and Rate of applicable GST on various equipment manufactured for being used exclusively…

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