In Re: Abhishek Tibrewal (HUF) carrying on business under the trade name \u2018Avantika Industries\u2019
GST
2019 (1) TMI 1488 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2019 (21) G. S. T. L. 270 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, WEST BENGAL – AAR
Dated:- 28-1-2019
Case Number 38 of 2018 and Order No. 35\/WBAAR\/2018-19
GST
SYDNEY D'SILVA AND PARTHASARATHI DEY, MEMBER
\nApplicant's representative heard Jag Mohan Kothari, Authorized Representative
\n1. The Applicant, stated to be a Manufacturer of, inter alia, Springs of Iron and Steel for supply to the Railways, seeks a Ruling on the classification of these items.
\nAdvance Ruling is admissible on this question under Section 97(2)(a) of the CGST\/WBGST Act, 2017 (h<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for Railways, however, are classified separately under HSN Code no.7320 of Chapter 73 of the Tariff Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ies, axels and wheels and parts thereof) in a general way; whereas, Chapter Heading 7320 clearly classifies springs of Iron and Steel for Railways. “Leaf-springs for Railways” are classified under Tariff Item No. 73201012 and “Coil-springs for Railways” are classified under Tariff Item No. 73209010. In terms of Rule 3(a) of the Rules for Interpretation of Customs Tariff, as applicable to the GST Tariff, “the heading which provides the most specific description shall be preferred to headings providing a more general description”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: Abhishek Tibrewal (HUF) carrying on business under the trade name \u2018Avantika Industries\u2019GST2019 (1) TMI 1488 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2019 (21) G. S. T. L. 270 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULING, WEST BENGAL – AARDated:- 28-1-2019Case Number 38 of 2018 and Order No. 35\/WBAAR\/2018-19 GSTSYDNEY D'SILVA … Continue reading “In Re: Abhishek Tibrewal (HUF) carrying on business under the trade name \u2018Avantika Industries\u2019”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16388","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16388","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16388"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16388\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nThe Applicant, therefore, has sought a clarification regarding appropriate classification of Springs of Iron and Steel supplied for use in Railways.
\n3. The two Chapters under which classification of Springs of Iron and Steel for supply to Railways are being considered, fall under two different Sections of the Tariff Act. Section XV, which covers “Base Metals and Articles of Base Metal”, is relevant to items classified under Chapters 72 to 83, whereas Section XVII, which covers “Vehicles. Aircraft, Vessels and Associated Transport Equipment”, is relevant to items classified under Chapters 86 to 89.
\nNote 2 to Section XVII states that “<\/p>\n
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\nIn the light of the above discussion, since Springs of Iron and Steel, are specifically classifiable under Chapter Heading 7320, the general description under Chapter Heading 8607 is not applicable. Springs of iron<\/p>\n
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