Case Law Details
In re M/s. Inox India Pvt. Ltd. (GST AAR Gujarat)
Whether supply of transport tank by mounting the same on chassis amount to supply of ‘tank’ classifiable under Heading 7311 or supply of ‘motor vehicle’ classifiable under Heading 8704 in the GST regime ?
The product ‘Container for compressed or liquefied gas, of iron or steel’ is specifically covered under Chapter Heading 7311. The applicant has submitted that the subject articles are indeed made up of iron or steel and are used for containing compressed or liquefied gas and therefore merit classification under heading 7311. Even the Central Goods & Services Tax and Customs Commissionerate, Vadodara-II has informed that in erstwhile regime, ‘Transport Tank’, when cleared from factory vide trucks/ trailers were classified by them under Chapter 7311. Further, as submitted by the applicant, the mounting process undertaken by it mainly involves bolting and the mounted ‘Transport Tank’ can be easily de-mounted. Taking all these aspects into consideration, we hold that the product ‘Transport Tank mounted on chassis of customer’ is appropriately classifiable under Chapter Heading 7311 of the CTA, 1975.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT
The applicant M/s. Inox India Pvt. Ltd. has submitted that the range of products manufactured and supplied by the company inter alia includes ‘transport tank’, which are used to transport gas, liquefied gas as well as liquids per se. In order to achieve the purpose of transport, said ‘transport tank’ is mounted on a chassis and supplied to customer. The applicant submitted a copy of Purchase Order raised by one of its customer and a copy of product catalogue. It has been submitted that the supply of ‘transport tank’ typically involves following steps :-
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