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TMI Blog2019 (7) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... I B.V. BORHADE, MEMBER PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act respectively] by M/s. IMPERIAL MOTOR STORES, the applicant, seeking an advance ruling in respect of the following question. 1. Classification of Instruments Cluster Whether Fall Under 8708 or 9026/9029. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression GST Act would mean CGST Act and MGST Act. 2. FACTS AND CONTENTION - AS PER THE APPLICANT 1. The submissions, as reproduced verbatim, could be seen thus- We are Distributors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m, could be seen thus M/s. Imperial Motor Stores supply the clusters sets comprising speedometer, temperature gauge, fuel gauge, oil gauge warning lights, Brief information of cluster product is reproduced as below Instruments clusters are a combination of instrumentation including Speedometer, Tachometer, Odometer, Fuel Gauge, Temp. Gauges, Buzzers Clock Display etc. With the increased complexity of vehicle electronics, greater functionality requires status information to be displayed to the driver. The instrument cluster is the primary data source for the driver, delivering information about vehicle and engine status. Cluster instruments of vehicle generally have following components Speedometer-Mechanical Drive Straight or Angular Fuel Gauge-Cross-coil Movement Pointer-Solid type Illumination And Warning Indicators-Lamps. Temperature Gauge Clock (12hr - 24hr) Distance to empty Battery Voltage - Level Indicator Service or Maintenance Indication Mean And Maximum Speed Fuel Consumption (average -instantaneous) Pointer And Illumination-Self-illuminated type Warning Indicators-LEDS M/s. Imperial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9029 20 20 Speedometers, non-electrical 9029 20 30 Stroboscopes 9029 20 90 Other 9029 90 00 Parts and accessories As per submission of M/s. Imperial Motor Stores, it clearly indicates that the person supplying the cluster of vehicles. He is not supplying the separate component of cluster (Such as taximeter, flow meter, level gauge, heat meter, speedometer etc.) If person supply the individual taximeter, flow meter, level gauge, heat meter, speedometer etc separately then those product surely covered under excise tariff either 9029 or 9026. But M/s Imperial Motor Stores supplying the cluster - combinations of instrumentation including Speedometer, Tachometer, Odometer, Fuel Gauge, Temp Gauges and various Tell Tales, Buzzers Clock Display etc. Those electronic cluster are generally used in the vehicle mounted on front end of car, truck, tractor, two wheeler, three wheelers. Section 2(72) of MGST act 2017 define the Manufacture as manufacture means processing of raw material or inputs in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 019. Sh. Sunil Bhargav and Ms. Suruchi Shroff, employee, appeared and requested for admission of their application. Jurisdictional Officer Sh. C. R. Dolce, Dy. Commr. of S.T. (E-812) Nodal 2, Mumbai, also appeared. The application was admitted and called for final hearing on 07.06.2019. Ms. Suruchi employee appeared made oral and written submissions. She was informed that her contention will be considered only if she filed an authority letter. Jurisdictional Officer Sh. C.R. Doke, Dy. Commr of S.T (E-812) Nodal 2, Mumbai appeared made written submissions. We heard both the sides. 5. OBSERVATIONS We have gone through the facts of the case, written submission and other documents. The issue put before us is in respect of classification of goods and applicable rate of tax under GST Act which would be on the lines thus - Applicant, a registered person under GST ACT are engaged in Distribution of Veethree Range of Automotive Dashboard Instruments, Clusters and sensors which are mounted on front end of Cars, Trucks, Tractors, Two Wheelers, Three Wheelers Compressors etc, as also Stationary Engines. We find from the photographs submitted on record that the supply is in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nion that the product sold by applicant is parts of motor vehicle. The same will be covered under excise chapter heading number 8708 and is liable to tax@ 28 % (CGST-14% SGST-14%) as per the entry as below: Chapter/Section/Heading Description of Service CGST SGST/UTGST IGST 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 (other than specified parts of tractors) 14 14 28 5. In view of the extensive deliberations as held hereinabove, we pass an order as follows: ORDER (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) NO.GST-ARA-124/2018-19/B-69 Mumbai, dt. 10/06/2019 For reasons as discussed in the body of the order, the questions are answered thus - Question 1:- Classification of Instruments Cluster Whether Fall Under 8708 or 9026/9029. Answer :- As per above discussion, we hold that the classification of Instrument Cluster is covered under HSN ..... X X X X Extracts X X X X X X X X Extracts X X X X
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