Inox India Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- February 28, 2019
- Type:
- Advance Ruling
Subject
Supply of transport tank by mounting the same on chassis amounts to supply of 'tank' classifiable under Heading 7311
Summary
(Q) Whether supply of transport tank by mounting the same on chassis amount to supply of ‘tank’ classifiable under Heading 7311 or supply of ‘motor vehicle’ classifiable under Heading 8704 in the GST regime (A) The produ…
Judgement
The applicant M/s. Inox India Pvt. Ltd. has submitted that the range of products manufactured and supplied by the company inter alia includes ‘transport tank’, which are used to transport gas, liquefied gas as well as liquids per se. In order to achieve the purpose of transport, said ‘transport tank’ is mounted on a chassis and supplied to customer. The applicant submitted…