In re ZF Commercial Vehicle Control Systems India Limited (GST AAR Tamilnadu)
ZF Commercial Vehicle Control Systems India Limited filed an Advance Ruling Application (ARA) with the Tamil Nadu Authority for Advance Ruling (AAR) seeking classification and GST rate for Electronic Control Units (ECUs) used in anti-lock braking systems (ABS). The applicant proposed classifying the ECUs under Chapter 9032, “Automatic Regulating or Controlling Instruments and Apparatus,” and sought an 18% GST rate (9% CGST, 9% SGST). The AAR discussed relevant rulings, including international classifications, and analyzed the applicable HSN codes. However, before a decision was made, the applicant withdrew the application on 14th August 2024. As a result, the AAR disposed of the application as withdrawn without addressing the merits of the case.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,TAMILNADU
1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-Section (1) of Section 100 of CGST Act 2017/ TNGST Act 2017, within 30 days from the date on which the ruling sought to be appealed, is communicated.
2. In terms of Section 103(1) of the Act, Advance Ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only-
(a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of Section 97 for advance ruling.
(b) on the concerned officer or the jurisdictional officer in respect of the applicant.
3. In terms of Section 103(2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed
