Category Archives: GST Judgments Haryana AAR

GST Rates on Brake Pad and Auto Parts Clarified by HARYANA AAR

By | July 21, 2018

“The Brake Pads, i.e., friction material mounted on metal plate, manufactured by the applicant for motor vehicles of headings 8701 to 8705 (other than specified parts of tractors) are correctly classifiable under HSN 87083000 of the Custom Tariff Act. In view of the notification no. 1/2017-CentraI Tax (Rate), dated 28.06.2017, as amended from time to… Read More »

Fabrication & fitting of bus bodies on chassis supplied by client is not Job work : HARYANA AAR

By | July 21, 2018

The customer is providing only chassis. All inputs/materials required for fabrication of bus body, has to be used by the applicant from its own account. Under such situation it is the bus-body which is being fabricated and also being mounted on the chassis provided by the customer. Therefore, it is not merely job-work. Rather it… Read More »

10% GST on Truck mounted cranes being special purpose motor vehicles; HARYANA AAR

By | July 20, 2018

The applicant has submitted that they buy readymade trucks say Ashok Leyland, TATA, etc. Such Trucks and Lorries which are meant for transport of goods are covered under chapter heading 8704. Accordingly, classification of the impugned goods under heading 8426 is ruled out, as because the trucks being purchased/used by the applicant for manufacturing truck… Read More »

No GST on Frozen meat sold in packaged form : Haryana AAR

By | July 20, 2018

the phrase ‘unit container’ means a package, whether large or small (for example tin, can, jar, box, bottle, bag, carton, drum, barrel or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.’  It is the case of the applicant that they supply to Army sheep/goat meat in carcasses of… Read More »