In re Rossi Gear motors India Private Limited (GST AAR Tamil Nadu)
Q1. Whether the Geared Motor is to be classified under 8501 or under 8483 for the purpose of payment of GST?
A1. The ‘Gear Motors’ supplied by the applicant are to be classified under CTH 8501.
Q2. Whether the Geared Motor can be considered as Gears and Gearings?
A2. The Question whether the gear motors can be considered as gears and gearings is not answered under Section 98(2) of the Act as not covered under the purview of section 97(2) of the Act.
Q3. Whether the rate of CGST/SGST as per Notification No. 1/2017- CT (Rate) and GO (Ms) No: 62 date 29.06.2017 is.
a. 9% as per Schedule – III (SI.No:372); (OR)
b. 9% as per Schedule – III (SI.No:369A); (OR)
c. 14% as per Schedule – IV (SI.No:135).
A3. The rate of CGST/SGST applicable on the ‘Gear motors’ is 9% CGST 9% SGST as per sl.No. 372 of Schedule-III of Notification No 01/2017-C.T. (Rate) dated 28.06.2017 and C (Ms.) No. 62 dated 29.06.2017.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING TAMIL NADU
imported from their related party. Gear reducers or gear boxes are imported from their related party. Both are assembled in India by the applicant depending on the specifications given by their buyers. Gear motor is a single unit consisting of gear box and electric motor, coupled and integrated.
Customs Tariff Heading 8483 of Customs Tariff Act 1975, reads as follows:
8483 TRANSMISSION SHAFTS (INCLUDING CAM SHAFTS .AND CRANK SHAFTS) AND CRANKS; BEARING HOUSINGS AND PLAIN SHAFT BEARINGS; GEARS AND GEARING; BALI. OR ROLLER SCREWS; GEAR BOXES AND OTHER SPEED CHANGERS, INCLUDING TORQUE CONVERTERS; FLYWHEELS AND PULLEYS, INCLUDING PULLEY’ BLOCKS; CLUTCHES AND SHAFT COUPLINGS
