Heavy Vehicles Factory ., In re
Date: April 20, 2020
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Manasa Gangotri, Thiru Selvaan
Subject Matter
Tank is classifiable under HSN 8710 00 00
Summary
1. Tank is classified under CTH 8710 0000 while parts which satisfies the essential conditions i.e., they must be identifiable as being suitable for use solely or principally with Tanks and must not be excluded by the provisions of the Notes to Secti…
M/s. Heavy Vehicles Factory, HVF Estate, Avadi, Tiruvallur District-600054 (hereinafter called as HVF or Applicant) is a Central Government Department coming under the Ordinance Factory Board, Ministry’ of Defense, and Government of India and are engaged in the manufacturing Tank and Tank Parts. They are registered under GST vide Registration No. 33AAAJH0260P1ZA. The applicant has sought Adv…