Tata Motors Limited ., In re
Date: December 1, 2022
Subject Matter
Garbage Tipper vehicle for the transport of the goods would fall under HSN '8704 90 90'
Summary
Garbage Tipper vehicle for the transport of the goods would fall under tariff item 8704 and would attract tax at 28% under Sr. No. 166 of Schedule IV of CGST Rates notified by Notification No. 1/2017-CGST Tax (Rate), dated 28.06.2017 as amended.
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. Tata Motors Limited , the applicant, seeking an advance ruling in respect of the following questions.- a. Whether Tata Ace Garbage Tipper vehicle with i…