In re Alekton Engineering Industries Pvt. Ltd. (GST AAR Tamil Nadu)
Q. Whether the Triple Screw Pumps & Parts thereof falling under Chapter Heading 8413 can be treated as Parts of HSN 8901,8902,8904,8905,8906,8907 attracting
1. IGST 5% as per Schedule I (SI. No. 252) of Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 or not?
2. CGST 2.5% + SGST 2.5% as per Schedule I (SI.No. 252) of Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 or not?
A. 1. Forced Lubrication Pumps, Emergency Lube Oil Pumps , DG Lub Oil Transfer Pumps and Triple Screw Pumps manufactured by the Applicant supplied to the India Navy for commissioning in its Vessels and Warships are parts of ‘All types of Vessels & Warships”
2. They are covered under entry at SI.No. 252 of Schedule I of the Notification No. 01/2017-C.T. (Rate) dated 28.06.2017 as amended at 2.5% CGST and at Si.No. 252 of Schedule I of the Notification No. II (2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended at 2.5% SGST and at SI. No 252 of Schedule I of Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017 as amended at 5% IGST.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING TAMIL NADU
Note : Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against 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 Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act.
M/s. Alekton Engineering Industries Private Limited, having registered office at C-17, Second Main Road, Ambattur Industrial Estate, Chennai – 600058. (hereinafter referred to as Alekton’ or ‘Applicant’) are manufacturer and supplier of Triple Screws Pumps and Parts thereof. They are registered under GST Act 2017 vide GSTIN No. 33AAACA3140N1ZZ. The Applicant have preferred an application seeking Advance Ruling on the following:
” Whether the Triple Screw Pumps & Parts thereof falling under Chapter Heading 8413 can be treated as Parts of HSN 8901, 8902, 8904, 8905, 8906, 8907 attracting:
