Case LawAdvance Ruling NO.GST-ARA- 78/2018-19/B-167
Premium Transmission Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- December 24, 2018
- Type:
- Advance Ruling
Subject
"Geared Motors" fall under the Tariff Heading 8501
Classification
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…
Judgement
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…