Trelleborg Marine Systems India Pvt. Ltd ., In re

Date: January 27, 2021

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Mohit Agrawal
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Subject Matter

GST rates on Bolts, nuts, screw, washer etc. known as fixtures

ClassificationMixed SupplyComposite Supply

Summary

Sr.No. Name of the product Sub-heading/ Classification as per the First  Schedule to the  Customs Tariff  Act, 1975 (51 of 1975) Rate of tax(GST) 01. Bollards 73259999 18%(9% SGST + 9% CGST) 02. Bolts (fixtures) 73181500 18%(9% SGST +…

The applicant M/s. Trellborg Marine Systems pvt. Ltd., 1702-1709, 17th floor, B-Block, West Gate, YMCA club, S.G.Highway, Ahmedabad-380015 is engaged in the business of trading of products like fixtures, buoys, bollards, frontal frames and fascia pads which are made mainly from iron and steel, barring fascia pads which are made from plastics and these products are primarily used at port/jetty as s…

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