9911796707
TMI Blog2019 (8) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... in 30 days from the date on the ruling sought to be appealed is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. PRISM FLUIDS LLP Old No. 55 New No. 3, Y Block, 8th Street Anna Nagar, Tamil Nadu, Chennai 600 040 (hereinafter referred to as the 'Applicant') is registered under GST vide GSTIN 33AANFP5828NIZM. The Applicant has sought Advance Ruling on the following questions: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cting a GST of up to 18%. Based on the requirement the systems are designed and engineered. Subsequently all the components are integrated on a common base tested and shipped out to the client's plant for installation and startup. The applicant has requested GST rate of tax for Circulating Oil lubricating System. They furnished the following documents for consideration with the application: (i) List of components used for manufacturing the subject commodity; (ii) Drawing of the Oil Lubrications Systems; (iii) Sample invoices for supplying the said commodity and (iv) List of customers to whom supplies are made by the applicant 3. The applicant was heard on 09.04.2019. They submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... examined the statement of facts, supporting documents filed by the Applicant and also comments furnished by the Commissioner, North Commissionerate, and heard the arguments made by the Applicant at the time of hearing on 09.042019. The questions raised seeking rulings are (1) the applicable rate of tax for Circulating Oil Systems/ Lube Systems and (2) HSN Code. The applicant in their application has stated that the circulating Oil Systems consist of a suitable sized tank, made of mild steel material with partitions and built in Strainer along with Pumps, Filters, Heat exchangers, Isolation and Check Valves, Pressure and Temperature Guages, Control Valves, Level, Pressure, Temperature and Flow Instrumentation. It was further stated that bas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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