Case LawKAR/AAAR/07/ 2019-20
Parker Hannifin India Pvt. Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- January 10, 2020
- Type:
- Advance Ruling
- Members:
- D P Nagendra Kumar, M S Srikar
Subject
Filters are classifiable under HSN Heading 8421. AAR ruling upheld.
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
At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017 and KGST Act, 2017) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would als…