Madras Engineering Industries Private Limited ., In re

Date: December 4, 2024

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Balakrishna, A Valli
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Subject Matter

Slack adjusters used in the braking system of Buses and Trucks are classifiable as Parts and accessories of motor vehicles

Classification

Summary

The applicant manufactures and supplies ‘Slack Adjusters’, a crucial component of the braking systems in buses, trucks, and trailers. They classify these slack adjusters for buses and trucks under HSN 87089900 with a GST rate of 28%. For slack adjust…

1.  Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai as under Sub-Section (1) of Section 100 of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. 2. In terms of Section 103(1) of the Act, Advance Ruling pronounced by the Authority under Chapter XVII of t…

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