2018 (11) TMI 404 - AAR - 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. 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.

Summary

Issues Involved:
Applicable rate on agricultural tractor trailers (attachment) parts leaf springs, disks, axels, hubs, & shacke pins meant for tractor trailers.

Analysis:
The case involved a query regarding the applicable tax rate on various parts of agricultural tractor trailers. The applicant, engaged in manufacturing tractor trailers and leaf springs, sought an advance ruling on the issue. The applicant filed an application and paid the prescribed fee, which was forwarded to the jurisdictional officers for their remarks. The concerned officer confirmed no pending proceedings related to the applicant or the issue in question.

During a personal hearing, the applicant clarified that they manufacture leaf springs for tractor trailers and requested a ruling on the tax rate for these products. The applicant provided details and photographs of the products. Upon examination, it was found that the HSN code referred to by the applicant was not relevant to their products. The authority determined that the commodity in question should be classified as 'springs and leaves for springs of iron and steel,' falling under HSN Code 7320 and listed in entry no. 234 of schedule III of a specific notification.

The authority ruled that the commodity 'Springs & leaves for springs of iron and steel' falls under entry number 234 of schedule III of a particular notification and is taxable at 9% under the CGST Act and 9% under the APGST Act.

This detailed analysis of the judgment provides a comprehensive understanding of the issues involved and the authority's ruling on the applicable tax rate for the parts in question.