Force Motors Limited ., In re
Date: September 25, 2019
Subject Matter
Utility Vehicles, predominantly designed for transportation of goods conforming to the norms of Category N vehicles classifiable under HSN 8704
Summary
Utility Vehicles, predominantly designed for transportation of goods conforming to the norms of Category N vehicles as per Automotive Industry Standards AIS 053, shall merit classification under Chapter 8704 of the GST Tariff and shall be chargeable…
1. The present application has been filed u/s 97 of the Central Goods and Services Act,2017 and MP Goods and services Act. 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s Force Motors Limited (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provi…