In re Cummins India Limited (GST AAR Maharashtra)
Question :- Whether engine manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408 or under HSN Heading 8607 of the Customs Tariff (which has been borrowed for classification purposes under GST regime) as a part used solely or principally for Railways or Tramway Locomotives or Rolling Stock?
Answer :- In view of the discussions made above the engine manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408
Question :- Whether availment of input tax credit of tax on common input supplies on behalf of other unit/units registered as distinct person and further allocation of the cost incurred for same to such other units qualifies as supply and attracts levy of GST?
Answer :- Yes.
Question : – If GST is leviable, whether assessable value can be determined by arriving at nominal value?
Answer :- In the subject case assessable value can be determined by following the provisions of Rule 30 of the CGST Rules, 2017
Question :- Once GST is levied and ITC thereof is availed by recipient unit, whether the Applicant is required to register itself as an Input Service Distributor for distribution of ITC on common input supplies?
