Classification of Hydraulic Power Pack falling under HSN 8412 of the Customs Tariff Act

Last updated: 27 November 2021

Court :
Centre The Commissioner of Central Tax, Belgaum Commissionerate, Belagavi.

Brief :
Whether the classification of Hydraulic Power Pack falling under HSN 8412 of Customs Tariff Act, 1975 as adopted to GST can be treated as "Part of heading 8906" attracting 5% IGST (2.5% CGST + 2.5% KGST) as per Schedule I (Sr. No.252) of Notification No.01/2017

Citation :
KAR ADRG 50/2021

THE AUTHORITY FOR ADVANCE RULINGS IN KARNATAKA GOODS AND SERVICES TAX VANIJYA THERIGE KARYALAYA, KALIDASA ROAD GANDHINAGAR, BENGALURU - 560 009
Advance Ruling No. KAR ADRG 50/2021 Date : 29-10-2021
Present:
1. Dr. Ravi Prasad M.P. Additional Commissioner of Commercial Taxes
2. Sri. T. Kiran Reddy Joint Commissioner of Customs 86 Indirect Taxes
Member (State)
Member (Central)