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GST Classification and Taxation of Fuel Injection Pump Parts: AAR Tamilnadu Ruling
Case Law Details
- Case Name
- In re Delphi TVS Technologies Limited (GST AAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Tamilnadu, Advance Rulings
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In re Delphi TVS Technologies Limited (GST AAR Tamilnadu)
Introduction: The recent ruling by the GST AAR Tamilnadu sheds light on the classification and taxation of fuel injection pump parts. M/s Delphi TVS Technologies Ltd sought clarification on the HSN codes and applicable GST rates for specific components of fuel injection pumps.
Detailed Analysis:
1. Classification Under Customs Tariff Heading (CTH): The applicant classified fuel injection pumps under Tariff Heading 84133010, discharging GST at 28%. However, the ruling focused on the classification of specific parts. Th...
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