9911796707
TMI Blog2019 (10) TMI 1392X X X X Extracts X X X X X X X X Extracts X X X X ..... s; gears and gearing; ball or roller screw; gear boxes and other speed changes, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints). It is evident from bare reading of heading 8708 and heading 8483 that the product manufactured and supplied by the applicant fall under both the headings - In this regard, it is important to refer to Volume 5 of the Explanatory Notes of World Custom Organization. Explanation to heading 87.08 at point (F) of the said notes provide that parts and accessories of this heading exclude internal parts of engine such as crank shafts, cam shafts and flywheels of heading 84.83. The articles Starter Ring Gear and Universal joint Cross ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lley, gear boxes, flywheel, universal joints, etc. 2.4 The rate of tax for Chapter heading No. 8483 is 18% vide Schedule III, but it is 28% for chapter heading No. 8708 vide Schedule IV of Notification No. 1/2017-Central tax (Rate) dated 28.6.2017. Heading 8708 covers Parts and accessories of the motor vehicles of headings 8701 to 8705. The Applicant is manufacturing and supplying, besides others, Starter Ring Gear Flywheel Assembly, Starter Ring Gear, Universal Joint Cross (U.J. Cross) which are used in tractors and other four wheelers. 2.5 Since flywheels, gears and universal joints are covered under headings 8483 and 8708 falling under Schedule III and IV of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 respective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be classified under headings 8483 or 7318 as the case may be. 3. Question(s) on which advance ruling is required: 3.1 Whether parts namely Starter Ring Gear Flywheel Assembly, Starter Ring Gear and Universal join Cross (U.J. Cross) supplied for use in motor vehicle is classifiable under HSN 8708 or 8483. 3.2 What is the applicable rate of GST i.e. 28% or 18% on parts namely Starter Ring Gear Flywheel Assembly, Starter Ring Gear and Universal joint Cross (U.J. Cross) used in motor vehicles. 4. Discussion: 4.1 The applicant is a manufacturer and supplier of motor vehicle parts namely Starter Ring Gear Flywheel Assembly, Starter Ring Gear and Universal joint Cross (U.J. Cross). The main issue raised by the applicant be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, cam shafts and flywheels of heading 84.83. 4.4.1 Explanation to heading 87.08 reads as under: Parts and accessories of this heading include: (F) other transmission parts and components (for example, propeller shafts, half-shafts, half-shafts; gears, gearing, plain shaft bearings; reduction gear assemblies; universal joints). But the heading excludes internal parts of engines, such as connecting rods, push rods and valve lifters of heading 84.09 and crank shafts, cam shafts and fly-wheels of heading 84.83 . 4.5 In light of the above discussion, the articles Starter Ring Gear and Universal joint Cross (U.J. Cross) are covered under heading 8708 and not under heading 8483 whereas the article Starter Ring Gear Flywheel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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