Case Law Details

Case Name : In re Trailor Springs (GST AAR Andhra Pradesh)
Appeal Number : AAR/AP/15(GST)/2018
Date of Judgement/Order : 09/10/2018
Related Assessment Year :
Courts : AAR Andhra Pradesh (24) Advance Rulings (482)

In re Trailor Springs (GST AAR Andhra Pradesh)

Clarification on Rate of tax applicable on trailor springs  ( Attachment) parts, Leaf Springs, Disks, Axels, Hubs & Shacke Pins mean for Tractor Trailors.

The applicant sought for the rate of tax on the parts of tractor trailer including the leaf springs. In the other column they have described the entry 63, which reads about the tractors, threshers, harvesters and attachments and parts thereof falling under the HSN : 8433.59.00. Hence, at the time of personal hearing the applicant was asked about the exact question for which the advance ruling is sought for. It was submitted by the applicant that they are manufacturing ‘Leaf springs’ meant for tractor trailers, and requested for clarification of the rate of tax . Further, the applicant has filed a letter confining his advance ruling to this extent only. As an annexure, the applicant has filed the photographs of the products that are being manufactured by them, on which the ruling has been sought for.

We have gone through the details of the product, in the light of information provided by the applicant. On careful examination of the relevant entries it is felt that the HSN : 8433.59.00 referred to by the applicant is not relevant to the products that are being manufactured by them.

However, as per the description given by the applicant along with the photographs, the commodity shall be classified as ‘springs and leaves for springs of iron and steel’, the commodity falls under the HSN Code 7320 and it listed in the entry no 234 of schedule Ill of notification no. 01/2017-central tax (Rate), dated: 28.06.2017 and taxable at 9% for CGST and 9% for SGST.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,(ANDHRA PRADESH)

Note: Under Section 100 of the APGST Act’2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act’ 2017, within a period of 30 days from the date of service of this order.

***

M/s Trailor Springs, (hereinafter also referred as applicant), having GSTIN: 37AABFT2219F1ZG, are engaged in the activity of manufacturers of Tractor Trailors and Leaf Springs. Here the applicant seeks advance ruling on the following issue…

♦Applicable rate on agricultural tractor trailers (attachment) parts leaf springs, disks, axels, hubs, & shacke pins meant for tractor trailers.

The applicant has filed an application in Form GST ARA-01, dated 19.07.2018, and paid prescribed fee in prescribed format having CPIN : 18053700055848, dated :17.05.2018.

As per the basic information available on record, it is observed that the applicant falls under State jurisdiction, i.e Autonagar Circle, of Vijayawada II Division ( as per the bifurcation lists of tax payers between the Centre and State in the prescribed manner), accordingly, the application has been forwarded to the jurisdictional officers and also a copy marked to the Central Tax authorities to offer their remarks as per the Sec. 98(1) of CGST / APGST Act’2017, and requested for the information.

In response to this communication, the concerned jurisdictional officer, offered their remarks, and stated that there were no proceedings pending relating to the applicant, and no proceedings were passed on the issue, for which the advance ruling sought by the applicant.

A personal hearing is called for on 14th September 2018, to hear from the applicant. Sri.T.Vinod Babu, Managing partner, had attended and submitted the facts of the case. The applicant sought for the rate of tax on the parts of tractor trailer including the leaf springs. In the other column they have described the entry 63, which reads about the tractors, threshers, harvesters and attachments and parts thereof falling under the HSN : 8433.59.00. Hence, at the time of personal hearing the applicant was asked about the exact question for which the advance ruling is sought for. It was submitted by the applicant that they are manufacturing ‘Leaf springs’ meant for tractor trailers, and requested for clarification of the rate of tax . Further, the applicant has filed a letter confining his advance ruling to this extent only. As an annexure, the applicant has filed the photographs of the products that are being manufactured by them, on which the ruling has been sought for.

We have gone through the details of the product, in the light of information provided by the applicant. On careful examination of the relevant entries it is felt that the HSN : 8433.59.00 referred to by the applicant is not relevant to the products that are being manufactured by them.

Entry.No Description Rate of Tax
197 of
schedule II
Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; *parts [8433 90 00)

12% ( 6% – CGST +
6% – SGST)

However, as per the description given by the applicant along with the photographs, the commodity shall be classified as ‘springs and leaves for springs of iron and steel’, the commodity falls under the HSN Code 7320 and it listed in the entry no 234 of schedule Ill of notification no. 01/2017-central tax (Rate), dated: 28.06.2017 and taxable at 9% for CGST and 9% for SGST.

Accordingly, this authority is hereby giving the ruling as follows….

RULING

The commodity ‘Springs & leaves for springs of iron and steel’, falls under entry number 234 of schedule Ill of notification number 01/2017 – Central tax ( Rate), dated : 28.06.2017 and taxable at 9% under CGST Act’2017 and 9% under APGST Act,2017.

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Tags : AAR Rulings (455) Advance Ruling (457) goods and services tax (6310) GST (5911)

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