Case LawGST-ARA- 93/2018-19/B-32
Tata Motors Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- March 22, 2019
- Type:
- Advance Ruling
Subject
Tata Harrier vehicle is classifiable under Tariff Item 8703 32 91
Classification
Summary
Question 1.1 Whether Tata Harrier vehicle, which has following specifications, is classifiable under Tariff Item 8703 32 91 or 8703 32 99 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)? Answer:- In view of the above discussi…
Judgement
01. 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 Tata Motors Limited, the applicant, seeking an advance ruling in respect of the following questions. 1.1 Whether Tata Harrier vehicle, which has following specif…