In re Sundaram Industries Private Limited (GST AAR Tamil Nadu)
In a ruling by the Tamil Nadu Goods and Services Tax (GST) Authority for Advance Ruling (AAR), M/s. Sundaram Industries (P) Ltd.’s application for an HSN code classification for its imported manufacturing inputs was rejected. The company, which manufactures defense equipment, sought to clarify the classification for goods it imports. The AAR determined that its jurisdiction is limited to providing rulings on the classification of outward supplies (goods or services sold by the applicant) as per Section 95(a) of the CGST Act, 2017. The authority clarified that matters concerning the classification of imported goods, including the import IGST, fall under the purview of the Customs Department and its respective Advance Ruling Authority. The AAR noted that Sundaram Industries had already received a ruling on the matter from the Customs Authority for Advance Rulings in Mumbai. Consequently, the GST AAR concluded that the company’s query fell outside its scope and ruled the application inadmissible.
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
M/s. Sundaram Industries (P) Ltd., having registered address at Al-F3A, PCTR Division, SIDCO Industrial Estate, Maraimalai Nagar, Kancheepuram, Tamilnadu – 603209 (hereinafter called as the “Applicant”) are engaged in the manufacture of equipment meant for transmission of load to defence, and are registered under the GST with GSTIN 33AAGCT6465R2ZJ.
