In re Ms. Opto Electronic Factory (GST AAR Uttarakhand)
Classification and Rate of applicable GST on various equipment manufactured for being used exclusively in various armoured Tanks.
We observe that the products manufactured and reapired by the applicant i.e. ‘Sight Vision Equipment’ is nothing but an ‘optical instruments’ used in various types of armoured tanks for ease of sight visions of the driver to use weapons fitted with these tanks.
In this context, on going through the GST Tariff, we find that the optical instrument’ are covered under Chapter 90 under Section XVIII of the GST Tariff Act. As per chapter note 4 of the Chapter 90, which reads as under –
“4. Heading 9005 does not apply to telescopic sight for fitting to arms, periscopic telescope for fitting to submarines or tanks, or to telescope for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading 9013.”
We find that the said products i.e. ‘Sight Vision Equipment’, manufactured and repaired by the applicant for exclusive use in various types of Armoured Tanks, will be classified under HSN code 9013 of the GST tariff.
Further, to determine the rate of GST leviable on supply of these products i.e. ‘Sight Vision Equipment’, the corresponding relevant chapter sub-heading 90131090 of the Chapter heading 9013 of the GST tariff,canbe checked.
