Case Law Details
In re Prism Fluids LLP (GST AAR Tamilnadu)
The questions raised seeking rulings are (1) the applicable rate of tax for Circulating Oil Systems/ Lube Systems and (2) HSN Code. The applicant in their application has stated that the circulating Oil Systems consist of a suitable sized tank, made of mild steel material with partitions and built in Strainer along with Pumps, Filters, Heat exchangers, Isolation and Check Valves, Pressure and Temperature Guages, Control Valves, Level, Pressure, Temperature and Flow Instrumentation. It was further stated that based on the requirement systems are designed and engineered. To arrive at the classification and the applicable rate of tax, the applicant during the hearing undertook to submit the technical write-up, along with usage, drawings, description of each component for each of the categories option that a buyer can buy. The said details are necessary to arrive at the proper classification and the rate of tax. The applicant after being extended enough opportunities has not furnished the required documents. In the circumstances, the Ruling sought for by the applicant could not be furnished for want of the necessary technical details.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMILNADU
Note: Any appeal against this Advance Ruling order shall lies before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai as under Sub-Section (1) of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated.
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act.
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