Premium Transmission Private Limited ., In re
Date: December 24, 2018
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Subject Matter
"Geared Motors" fall under the Tariff Heading 8501
Summary
Q) What is the correct classification of ‘Geared Motor’ supplied by the applicant? A) From the harmonious reading of Section notes 4 and 5 to Section XVI and the inclusion Note in 8501 and the exclusion Note in heading 8483 referred to ab…
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s Premium Transmission Private Limited, seeking an advance ruling in respect of the following question. a) What is the correct classification of ‘Geared Motor&rsqu…