2018 (11) TMI 404 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – 2018 (19) G. S. T. L. 146 (A. A. R. – GST) – Rate of GST – agricultural tractor trailers (attachment) parts leaf springs, disks, axels, hubs, & shacke pins meant for tractor trailers – Held that:- As per the description given by the applicant along with the photographs, the commodity shall be classified as ‘springs and leaves for springs of iron and steel’, the commodity falls under the HSN Code 7320 and it listed in the entry no 234 of schedule III of N/N. 01/2017-central tax (Rate), dated: 28.06.2017 and taxable at 9% for CGST and 9% for SGST.
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Ruling:- The commodity ‘Springs & leaves for springs of iron and steel’, falls under entry number 234 of schedule Ill of notification number 01/2017 – Central tax (Rate), dated : 28.06.2017 and taxable at 9% under CGST Act’2017 and 9% under APGST Act,2017. – AAR/AP/15(GST)/2018 In Application No. AAR/20(GST)/2018 Dated:- 9-10-2018 – SRI. J.V.M SARMA AND SRI. AMARESH KUMA
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erved that the applicant falls under State jurisdiction, i.e Autonagar Circle, of Vijayawada II Division (as per the bifurcation lists of tax payers between the Centre and State in the prescribed manner), accordingly, the application has been forwarded to the jurisdictional officers and also a copy marked to the Central Tax authorities to offer their remarks as per the Sec. 98(1) of CGST/APGST Act 2017, and requested for the information. In response to this communication, the concerned jurisdictional officer, offered their remarks, and stated that there were no proceedings pending relating to the applicant, and no proceedings were passed on the issue, for which the advance ruling sought by the applicant. A personal hearing is called for on 14th September 2018, to hear from the applicant. Sri.T.Vinod Babu, Managing partner, had attended and submitted the facts of the case. The applicant sought for the rate of tax on the parts of tractor trailer including the leaf springs. In the other c
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Rate of Tax 197 of schedule II Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; *parts [8433 90 00] 12% (6%-CGST+6%-SGST) However, as per the description given by the applicant along with the photographs, the commodity shall be classified as springs and leaves for springs of iron and steel , the commodity falls under the HSN Code 7320 and it listed in the entry no 234 of schedule III of notification no. 01/2017-central tax (Rate), dated: 28.06.2017 and taxable at 9% for CGST and 9% for SGST. S.No Chapter/ Heading Description Applicable Rate of Tax 234 7320 Springs and leaves for springs, of iron and steel 18% Accordingly, this authority is hereby giving the ruling as follows RULING The commodity Springs & leaves for springs of iron and steel , falls under entry number 234 of schedule Ill of notification number 01/2017 –
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