AAR cannot rule on HSN code in absence of technical details of relevant supply

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.

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