Case Law Details
In re EI-Chico Clutch Pvt. Ltd. (AAR GST Haryana)
1. Whether parts namely Starter Ring Gear Flywheel Assembly, Starter Ring Gear and Universal joint Cross (U.J. Cross) supplied for use in motor vehicle is classifiable under HSN 8708 or 8483 and What is the applicable rate of GST i.e. 28% or 18% on parts namely Starter Ring Gear Flywheel Assembly, Starter Ring Gear and Universal joint Cross (U.J. Cross) used in motor vehicles?
The articles Starter Ring Gear and Universal joint Cross (U.J. Cross) are classified under heading 8708 and tariff items 8708 99 00 (other), taxable at 28% (CGST 14% and HGST 14%) whereas the article Starter Ring Gear Flywheel Assembly is covered under 8483; taxable at 18% (CGST 9% and HGST 9%).
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, HARYANA
1. The applicant is a person registered under the CGST/HGST Act, 2017 with GSTIN 06AABCE4079P1Z7. It is engaged in the manufacture and supply of products such as Starter Ring Gear Flywheel Assembly, Starter Ring Gear and Universal joint Cross (U.J. Cross) etc.
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