Shudhanshu Garg ., In re

Date: October 16, 2018

Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Vivek Jain, R K Khandelwal
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Subject Matter

‘Bike Locks’ used for motorized Bicycle are classified and taxable under HS-8714

Classification

Summary

Q) Whether ‘Bike Locks’ used for motorized Bicycle are classified and taxable under HS-8714 (Parts and Accessories of Bicycle & other cycle)? A) The product ‘cycle locks’ is classifiable under Chapter Heading 8714 of the C…

Shri Shudhanshu Garg, 323, Madhuvan Vihar Colony, near Ram Gopalji ki Factory, Barola, Ram Nagar Koil, Aligarh-202001(U.P.) (here-in after called the applicant) a unregistered person has applied for advance ruling under sub-Section (1) of Section 97 in From GST ARA-01 with respect to Classification of Goods. 2. Advance Ruling preferred to decide is whether ‘Bike Locks’ used for motoriz…

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