Case LawTSAAR Order No. 23/2021
Medha Servo Drives Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- November 5, 2021
- Type:
- Advance Ruling
- Members:
- Raghu Kiran, Kasi Visweswar Rao
Subject
Train Collision Avoidance System (TCAS) falls under HSN ‘8530’
ClassificationComposite Supply
Summary
TCAS is based on signaling equipment and RFID tags. The principal goods in the system is electrical signaling equipment enumerated as HSN 8530 i.e., ‘Electrical signaling, safety or traffic control equipment for railways, tramways, roads, inlan…
Judgement
1. M/s. Medha Servo Drives Private Limited, Sy No.780,781, Jodimetla X Roads, Chowdaryguda Village, Ghatkeshar, Korremula, Medchal – Malkajgiri, Telangana-500088 (GSTIN No. 36AABCM3917A1ZY) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the…