In re Ashok Leyland Limited (GST AAR Tamilnadu)
Whether Garbage compactor and hook loader supplied by the applicant is to be classified under Chapter Heading 8705 (special purpose motor vehicles other than those designed for transport of persons or goods) attracting IGST at 18% in terms of Sl.No.401A of Schedule III of Notification No.01/2017 Integrated Tax (Rate) dated 28.06.2017 and CGST and SGST at the rate of 9% respectively in terms of the corresponding rate notification?
As per Section 95 of the GST Act, Advance Ruling can be sought in respect of the proposed supplies. In the case at hand, the ruling sought on the classification of the product, can be decided only based on the nature, features, intended purposes. It is pertinent to note that the applicant themselves have stated that they had not made any supplies and only their entities in the State of Karnataka and Rajasthan have undertaken such supplies. They have also not disputed that these goods are custom built. In this situation, without the specifics of the supply, the classification in general cannot be extended in as much as the competing CTH can be analysed only based on the specifics and the applicant has not furnished any purchase orders, copy of tenders to establish that they may have to supply such products in the near future or the specifics of the vehicle intended for such proposed supply. Hence we find that the application requiring the classification of the said goods cannot be admitted for consideration in merits and the application is rejected.
