Case Law Details
In re Trident Pneumatics (P) Ltd (GST AAR Tamilnadu)
Whether Air Spring Failure Indication cum Brake Application (FIBA) proposed to be manufactured and supplied solely and principally for use in Railways can be classified under 86072100- Air Brakes and parts thereof of Section XVII?
The question raised is on the classification of FIBA, supplied by the applicant to the Indian Railways and therefore covered under Section 97 (2) of the Act. Section 98 of the CGST Act 2017 /TNGST Act 2017 provides the procedure to be followed on receipt of the application and the first proviso to Section 98(2) states that the application is not to be admitted when the question raised in the application is already pending or decided in any proceedings in the applicant’s case.
The Center Jurisdictional Officer, in their submissions, has stated that the classification of the supplies to Indian Railways by the applicant was under investigation by DGGI and a Show Cause notice No. 16/2022 -GST dated 28.03.2022 stands issued.
The first proviso to Section 98(2) of the Act, states that where the question raised is pending or decided in any proceedings under this Act, the same is not eligible for admission before this authority. It is clear that classification of FIBA, manufactured and supplied to Indian Railways by the applicant has been a part of the investigation proceedings under Authorisation for Inspection dated 01.05.2019 issued under Section 67 of the Act which establishes that the question raised before us is a part of the proceedings of DGGSTI and therefore squarely covered under proviso to Section 98(2) of the Act. For these reasons, the application is not admissible before this authority for ruling on merits and accordingly not admitted.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
