Case Law Details
In re Versatile Auto Components Private Limited (GST AAR Telangana)
In a recent ruling by the GST AAR Telangana, M/s. Versatile Auto Components Private Limited sought clarification on the appropriate HSN (Harmonized System of Nomenclature) code for their electric vehicles and electrical & mechanical spare parts. The ruling provides clear classification guidelines for these products under the GST (Goods and Services Tax) regime.
Background: M/s. Versatile Auto Components Private Limited is a manufacturer and supplier of automobile accessories, including low-speed electric two-wheelers and related spare parts.
Key Questions Raised:
The applicant raised three key questions regarding the HSN codes for their products:
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