Case LawGUJ/GAAR/R/14/2021
Trelleborg Marine Systems India Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- January 27, 2021
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
GST rates on Bolts, nuts, screw, washer etc. known as fixtures
ClassificationMixed SupplyComposite Supply
Summary
Sr.No. Name of the product Sub-heading/ Classification as per the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) Rate of tax(GST) 01. Bollards 73259999 18%(9% SGST + 9% CGST) 02. Bolts (fixtures) 73181500 18%(9% SGST +…
Judgement
The applicant M/s. Trellborg Marine Systems pvt. Ltd., 1702-1709, 17th floor, B-Block, West Gate, YMCA club, S.G.Highway, Ahmedabad-380015 is engaged in the business of trading of products like fixtures, buoys, bollards, frontal frames and fascia pads which are made mainly from iron and steel, barring fascia pads which are made from plastics and these products are primarily used at port/jetty as s…