GST Advance Ruling Can’t Decide Classification of Imports: AAR Tamil Nadu

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, ...