Case Law Details
Case Name : In re M/s. Power Build Private Limited (AAR Gujarat)
Related Assessment Year :
Courts :
AAR Gujarat Advance Rulings
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In re M/s. Power Build Private Limited (AAR Gujarat)
What is the HSN Code and GST Tax Rate of a product ‘Geared Motor’?
Tariff Heading 8483 does not cover Gear Boxes or other variable speed changers combined with a motor. Motor remain classified under Tariff Heading 8501 even when they are equipped with pulleys, with gears or gear boxes, of with a flexible shaft for operating hand tools.
Therefore, on the basis of the Explanatory Notes of HSN under Tariff Heading 8483 and 8501, it is evident that the product ‘Geared Motor’, which is an assembly product of the ‘Electric Motor...
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I want to download the explanatory note on Gear- boxes and other changers, including torque converters.
Pl let me know from where it can be available