Parker Hannifin India Pvt. 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
Filters are classifiable under HSN Heading 8421
Summary
a. Whether filters manufactured solely and principally for use by/ in Indian Railways and supplied directly to Indian Railways are classifiable under HSN Heading 8421 or under HSN Heading 8607 of the Customs Tariff (which has been borrowed for classi…
1. M/s Parker Hannifin India Pvt. Ltd, (called as the ‘Applicant’ hereinafter), having its registered office at Plot No.320 P2, Near APC Circle, Bommasandra Jigani Link Road, Industrial Area, Jigani Hobli, Anekal Taluk, Bengaluru City District, PIN 560105, having GSTIN number 29AAACP6820G1ZF, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 & KGST…