Shandong Heavy Industry India (P.) Ltd., In re
Date: June 15, 2018
Subject Matter
Marine Engines and Gear Boxes used in goods falling under HSNs 8901, 8902, 8904, 8905, 8906 and 8907 attract 5% GST
Summary
The applicant sought an advance ruling in respect of the following questions. A. Whether the classification of Marine Diesel Engine falling under TSH 8408 of Customs Tariff Act, 1975 as adopted to GST attracting 28% of IGST (14% CGST + 14% SGST…
1. The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as "the CGST Act and MGST Act"] by Shandong Heavy Industry India Pvt. Ltd, the applicant, seeking an advance ruling in respect of the following questions. A. Whether the classification of Marine Dies…