Kernex TCAS JV ., In re

Date: February 14, 2022

Court: Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): B. Raghu Kiran, S.V. Kasi Visweswara Rao
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Subject Matter

Train Collision Avoidance System (TCAS) is classifiable under HSN code '8530' attracting 18% GST

ClassificationWorks ContractComposite Supply

Summary

The contract is for design, supply, installation, testing and commissioning of onboard TCAS equipment in locomotives and track side. Supply of this system is a naturally bundled supply of various goods working in unison to achieve a single purpose of…

1. M/s. Kernex TCAS JV, Plot No 38 TO 41, Hardware Technology Park, TSIIC Layout, Maheswaram Mandalam, Ranga Reddy, Telangana – 501510 (36AAUFK6458J1ZI) 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 TGST Act are the same except for cer…

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