Case LawOrder No. 15
Shudhanshu Garg ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- October 16, 2018
- Type:
- Advance Ruling
- Members:
- Vivek Jain, R K Khandelwal
Subject
‘Bike Locks’ used for motorized Bicycle are classified and taxable under HS-8714
Classification
Summary
Q) Whether ‘Bike Locks’ used for motorized Bicycle are classified and taxable under HS-8714 (Parts and Accessories of Bicycle & other cycle)? A) The product ‘cycle locks’ is classifiable under Chapter Heading 8714 of the C…
Judgement
Shri Shudhanshu Garg, 323, Madhuvan Vihar Colony, near Ram Gopalji ki Factory, Barola, Ram Nagar Koil, Aligarh-202001(U.P.) (here-in after called the applicant) a unregistered person has applied for advance ruling under sub-Section (1) of Section 97 in From GST ARA-01 with respect to Classification of Goods. 2. Advance Ruling preferred to decide is whether ‘Bike Locks’ used for motoriz…