In Re: M/s. Trailer Springs (Trailor Springs)
GST
2018 (11) TMI 404 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – 2018 (19) G. S. T. L. 146 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – AAR
Dated:- 9-10-2018
AAR/AP/15(GST)/2018 In Application No. AAR/20(GST)/2018
GST
SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER
Present for the Applicant: Sri. T. Vinod Babu (Managing Partner)
Present for the Jurisdictional Officer: Received Remarks
Note: Under Section 100 of the APGST Act'2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act'2017, within a period of 30 days from the date of service of this order.
M/s. Trailor Sprin
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ers 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 appl
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d by them, on which the ruling has been sought for.
We have gone through the details of the product, in the light of information provided by the applicant. On careful examination of the relevant entries it is felt that the HSN : 8433.59.00 referred to by the applicant is not relevant to the products that are being manufactured by them.
Entry No.
Description
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
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