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Case Law Details

Case Name : In re  M/s. Power Build Private Limited (AAR Gujarat)
Related Assessment Year :
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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

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One Comment

  1. Archana Verma says:

    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

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