In Re : M/s Roulunds Braking India (Pvt.) Ltd.
GST
2018 (7) TMI 1332 – AUTHORITY FOR ADVANCE RULING – HARYANA – 2018 (15) G. S. T. L. 142 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – HARYANA – AAR
Dated:- 26-3-2018
Advance Ruling No. 3
GST
Sangeeta Karmakar (Member CGST) and Vijay Kumar Singh (Member SGST)
Present : Sh. Pradeep Tayal, Chartered Accountant (POA) for the Applicant
(ORDER OF ADVANCE RULING UNDER SECTION 98 OF CENTRAL GOODS & SERVICE TAX ACT, 2017 AND HARYANA GOODS & SERVICE TAX ACT, 2017)
Vijay Kumar Singh. (Member)
The applicant's application was examined and admitted on 16.02.2017. The applicant had sought advance ruling for correct classification of their product, i.e., Brake Pad and Auto Parts, whether to fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST.
Report of the Jurisdictional Officer
The Jurisdictional officer has submitted in his report dated 23.02.2018 that the ITC HSN 6813 attracting GST (9%
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eep Tayal, C.A. (POA) accompanied by Smt. Suman Bansal, C.S. were present. The case was discussed and they were heard in detail. They had no arguments in contradiction to the report of the jurisdictional officer.
During discussions it was noticed that the applicant is a 100% EOU and manufactures 'Brake Pads' for motor vehicles which largely are exported out of India. These present had also produced several shipping bills pertaining to export of their goods during the financial year 2012-13 to 2014-15 where ITC HSN was initially mentioned as 6803 but on their subsequent request dated 17.02.2017, the office of Commissioner of Customs (Export), Tughlakabad, New Delhi, vide letter dated 19.01.2018 had allowed the HSN on these invoices to be corrected and changed to ITC HSN 8708-3000. Similar change was also allowed for correct classification of HSN from 8708-9900 to 8708-3000 in several shipping bills for the stated period. After thorough deliberations the decision was reserved on
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t of the applicant is a result of frictional material mounted on metal sheets.
Further the HSN heading 8708 classifies parts and accessories of motor vehicle of headings 8701 to 8705 which are in respect of Tractors (other than tractors of the type used on railway platforms), Motor vehicles for transport of 10 over more person, Motor cars and other Motor vehicles principally designed for the transport of person (other than those of headings 8702), including station wagons and racing cars, Motor Vehicles for transport of goods and special purpose motor vehicles respectively.
It is further noted that vide notification no. 1/2017-Central Tax (Rate), dated 28.06.2017, as amended from time to time and the corresponding State tax notification no. 35/ST-2, dated 30.06.2017 as amended from time to time, the parts and accessories of motor vehicles of heading 8701 to 8705 (other than specified parts of tractors) as classifiable under HSN 8708 attract 14% CGST & 14% HGST totaling 28% GST.
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