Case LawKAR ADRG 54/2019
Parker Hannifin India Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- September 19, 2019
- Type:
- Advance Ruling
- Members:
- Harish Dharnia, Ravi Prasad MP
Subject
Filters are classifiable under HSN Heading 8421
Classification
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…
Judgement
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…