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of <h1>Instrument Clusters Classified as Motor Vehicle Parts for GST</h1> <h3>In Re: M/s. Imperial Motor Stores</h3> In Re: M/s. Imperial Motor Stores - 2019 (27) G. S. T. L. 400 (A. A. R. - GST) Issues Involved:1. Classification of Instrument Clusters: Whether they fall under HSN 8708 or 9026/9029.Detailed Analysis:1. Classification of Instrument Clusters: Whether they fall under HSN 8708 or 9026/9029.The applicant, M/s. Imperial Motor Stores, sought an advance ruling to determine the appropriate classification and GST rate for Instrument Clusters. They referenced a Supreme Court judgment which classified similar clusters under HSN 8708 with a GST rate of 28%. Competitors, however, classified these clusters under HSN 9026/9029, attracting an 18% GST rate.Applicant’s Contention:- M/s. Imperial Motor Stores are distributors of Veethree Range of Automotive Dashboard Instruments and Clusters.- Individual instruments are classified under Chapter 90 with an 18% GST rate, while clusters are classified under HSN 8708 with a 28% GST rate, as per a Supreme Court judgment (2015 (321) E.L.T.A 130 (SC)).- Competitors are classifying clusters under HSN 9026/9029 and charging 18% GST.Concerned Officer’s Contention:- The officer emphasized that the applicant supplies clusters, not individual instruments.- Clusters include components like Speedometer, Fuel Gauge, Temp Gauge, etc., assembled on a single electronic platform, used solely in vehicles.- The officer cited the Supreme Court’s decision in Commissioner v/s Premier Instruments and Controls Ltd., classifying clusters under HSN 8708 as parts of motor vehicles with a 28% GST rate.Hearing and Observations:- The applicant and jurisdictional officer presented their submissions during the hearings.- The Authority analyzed the facts, submissions, and relevant legal precedents.- It was noted that clusters are distinct products, assembled from various components, and used solely in vehicles.- The Supreme Court’s judgment in the Premier Instruments case was upheld, supporting the classification of clusters under HSN 8708.Conclusion:- The Authority concluded that Instrument Clusters are distinct products, not individual instruments.- They are classified under HSN 8708 as parts of motor vehicles.- The applicable GST rate is 28% (CGST-14% & SGST-14%).Order:- The classification of Instrument Clusters falls under HSN 8708, as parts of motor vehicles, with a GST rate of 28%.Summary:The Advance Ruling Authority in Maharashtra ruled that Instrument Clusters, which are combinations of various automotive instruments, fall under HSN 8708 as parts of motor vehicles. This classification attracts a GST rate of 28%, in line with the Supreme Court judgment in the Premier Instruments case. The ruling clarified that clusters are distinct products, not individual instruments, and are used solely in vehicles.
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