Case LawUP ADRG 73/2021
Concord Control Systems Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- February 22, 2021
- Type:
- Advance Ruling
- Members:
- Abhishek Chauhan, Dinesh Kumar Verma
Subject
“Bellow Ducts” merits Classification under HSN 8424 Attracting GST @ 18%
Classification
Summary
Q-1 What will be the HSN Code and GST Rate on Supply of Bellow Duct to RDSO Ministry of Railways for use in Indian Railways Coaches? Ans- “Bellow Ducts” merits Classification under HSN 8424 Attracting GST @ 18% (CGST 9% &SGST 9%…
Judgement
1. M/s Concord Control Systems Private Limited, 202, 2nd Floor, Garden View Apartment, 8 Rana Pratap Marg Hazratganj, Lucknow, UP -226001 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAEC2602B1ZC. 2. The applicant is engaged in supply of “Bellow Duct” made of Meta Armid/Para Armid Fabric with Silicon Rubber Coating on both sides for RMP…