GST on ‘Sight Vision Equipment’ manufactured for being used exclusively in various armoured Tanks

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 ...