Sagas Autotec Pvt. Ltd ., In re
Date: September 26, 2019
Subject Matter
LPG/CNG conversion kits are parts of internal combustion engines. Classifiable under HSN 8409 99 90 and attract 28% GST.
Summary
The applicant is into the business of supplying LPG Conversion Kits which can be fitted to the Petrol and Diesel Vehicles to convert them to run with LPG and sought to know the classification of such LPG Conversion Kits. The AAR ruled that The…
1. M/s Sagas Auto Tec Pvt. Ltd., (called as the ‘Applicant’ hereinafter), having GSTIN number 29AAFCS4855B1ZA, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000-00 each under the CGST Act and the KOST Act. 2. The Applicant is a Private Limited Company and is registe…