V.S.T Tillers Tractors Ltd ., In re
Date: September 19, 2019
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Harish Dharnia, Ravi Prasad MP
Subject Matter
Parts of the tillers are classified under HSN Code 8432 90 90
Summary
Whether the applicant is right in classifying certain components, spares and accessories with HSNs under reference applicable to Tractors, Tillers and other farm equipments though such goods are sold to them under different HSNs attracting peak rate…
1. M/s. V.S.T Tillers Tractors Limited, (hereinafter called “applicant”), P.B.No.4801, Whitefield Road, Mahadevapura Post, Bengaluru- 560048, is a registered dealer bearing GSTIN number 29AAACV5930H1Z6 have filed an application in form GST ARA-01 on 30-05-2018 for advance ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of CGST Rules 2017 and Section 97 of the KGST Act,…