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Geared Motors fall under Tariff Heading 8501: GST AAR Maharashtra
Case Law Details
- Case Name
- In re Premium Transmission Private Limited (GST AAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
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In re Premium Transmission Private Limited (GST AAR Maharashtra)
From the harmonious reading of Section notes 4 and 5 to Section XVI and the inclusion Note in 8501 and the exclusion Note in heading 8483 referred to above, the ‘ geared motors’ being a combination of machines that is Electric Motors and Gear Box intended to contribute together a cleared defined function to run industrial machineries with speed controlling mechanism, the Geared Motor is appropriately classifiable in the heading 8501.
However, the jurisdictional officer has different view. He submits t...
