Case Law Details
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.
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