Case Law Details

Case Name : In re Polyhydron Systems Pvt. Ltd (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 50/2021
Date of Judgement/Order : 29/10/2021
Related Assessment Year :

In re Polyhydron Systems Pvt. Ltd (GST AAR Karnataka)

Whether the classification of Hydraulic Power Pack falling under HSN 8412 of Customs Tariff Act, 1975 as adopted to GST can be treated as Part of heading 8906 attracting 5% IGST (2.5% CGST + 2.5% KGST) as per Schedule I (Sr. No.252) of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 or not?

But the Applicant, prior to the opportunity of hearing, vide their letter dated 24.08.2021, requested this authority to permit them to withdraw their application, quoting the reason that their business model has been changed and they do not require the ruling and the applicant has discharged the fee of Rs.5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under section 98(2) of the CGST Act 2017.

FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA

ORDER UNDER SECTION 98(2) OF THE CGST TAX ACT, 2017 & UNDER 98(2) OF THE KGST ACT, 2017

1. M/s Polyhydron Systems Pvt. Ltd., (called as the ‘Applicant’ hereinafter), Plot No.34 86 37b, Kuttalwadi, PO : Navage, Belagavi – 590 014, Karnataka, having GSTIN 29AAACO2261N1Z6, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 85 KGST Act, 2017 read with Rule 104 of CGST Rules 2017 85 KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs.5,000/-, only under the KGST Act.

2. The applicant is into designing, manufacturing, installation, commissioning of customs built / tailor made Electro-Hydraulic Systems, Hydraulic Power Packs, Hydraulic actuators (standard as well as special purpose), Manifold Assemblies, Special Valves, components based on end use parameters and needs of the client. The applicant classifies the Hydraulic Power Packs under HSN 8412 of Customs Tariff Act 1975 and supplies the same on payment of 18% GST (CGST-9% 86 KGST-9%), in terms of entry number 317 of Schedule III to the Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, as amended.

3. The applicant, in view of the bids invited by Research 86 Development Establishment (Engineers) [R&DEE], Government of India for manufacture, test, supply and installation of Autonomous Power Pack to be used on board naval vessel in marine applications, seeks advance ruling, with regard to classification of the aforesaid Autonomous Power Pack and the GST applicable thereon, in respect of the following question:

Whether the classification of Hydraulic Power Pack falling under HSN 8412 of Customs Tariff Act, 1975 as adopted to GST can be treated as “Parts of heading 8906” attracting 5% IGST (2.5% CGST + 2.5% KGST) as per Schedule I (Sr.No.252) of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, or not ?

4. The applicant, prior to the opportunity of hearing, vide their letter dated 24.08.2021, requested this authority to permit them to withdraw their application, quoting the reason that their business model has been changed and they do not require the ruling. Further the applicant has to discharge fee of Rs.5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as KGST Act 2017, where as the applicant has discharged the fee of Rs.5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017.

5. In view of the above, we pass the following

RULING

The application filed by the Applicant for advance ruling is hereby rejected for the reasons mentioned above.

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