Advance Ruling: Sight Vision Equipment in Armoured Tanks Classified under HSN Code 9013, 18% GST Rate The Advance Ruling Authority determined that the 'Sight Vision Equipment' manufactured for exclusive use in armoured tanks should be classified under HSN ...
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Advance Ruling: Sight Vision Equipment in Armoured Tanks Classified under HSN Code 9013, 18% GST Rate
The Advance Ruling Authority determined that the 'Sight Vision Equipment' manufactured for exclusive use in armoured tanks should be classified under HSN code 9013, subject to a GST rate of 18% (CGST @ 9% + SGST @ 9%). The ruling clarified that the equipment was misclassified previously and should not be considered parts of armoured vehicles under chapter 87 of the GST tariff.
Issues: Classification and Rate of applicable GST on various equipment manufactured for being used exclusively in various Tanks.
Analysis: The application under Sub-Section (1) of Section 97 of the CGST / SGST Act, 2017 was filed by a company seeking an advance ruling on the classification and GST rate applicable to equipment exclusively used in tanks. The applicant sought clarification on the leviability of GST on the mentioned equipment. The Advance Ruling Authority admitted the application based on Section 97(2)(a) & 97(2)(e) of the CGST/SGST Act, 2017.
The applicant, engaged in manufacturing and repairing 'Sight Vision Equipment' for tanks, had been classifying the products under CETH 8710 0000 and paying Central Excise duty. With the advent of GST, the classification continued under HSN 8710 with a GST rate of 28%, later reduced to 12% and then to 18%. However, the Authority noted that the products were misclassified as parts of armoured vehicles (tanks) under chapter 87 of the GST tariff.
Upon detailed examination, it was found that the 'Sight Vision Equipment' constituted optical instruments falling under Chapter 90 of the GST Tariff Act. Specifically, the products were classified under HSN code 9013, attracting a GST rate of 18%. The ruling clarified that the equipment manufactured for exclusive use in armoured tanks would be classified under HSN code 9013, and the supply of such equipment would be subject to GST at the rate of 18% (CGST @ 9% + SGST @ 9%).
Therefore, the Authority ruled that the 'Sight Vision Equipments' manufactured and repaired by the applicant for use in armoured tanks would be classified under HSN code 9013, attracting GST at the rate of 18%.
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