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Case Law Details

Case Name : In re M/s Machine Tools Corporation (GST AAR Punjab)
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In re M/s Machine Tools Corporation (GST AAR Punjab)

What shall be the HSN/Tariff Classification & GST rate applicable on supply of bicycle frame lock to be fixed on Bicycle? Whether under Chapter Heading/ Sub-heading 8301 @ 18% or 8714@12%?

M/s Machine Tools Corporation, 224-B, Industrial Estate, Link Road, Ludhiana, Punjab hereinafter referred to as ‘applicant’ had submitted an application for advance ruling in form GST ARA-01 vide his letter dated 28.08.2018 received on 18.09

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