HSN classification of engineered lubrication systems cannot be decided without essential technical details for GST rate determination.

A ruling on GST rate and HSN classification for a circulating oil lubrication system could not be issued because the applicant failed to provide the technical write-up, usage details, drawings, component descriptions, and other material necessary for classification. The system was described as an engineered assembly of multiple components, but that description alone was insufficient to determine the correct HSN code or applicable tax rate. As the essential technical particulars were not produced despite repeated ities, the application was rejected for want of relevant information needed to decide classification and rate.

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Issues: Whether the application seeking ruling on the tax rate and HSN classification of the circulating oil lubrication system could be decided in the absence of the technical details necessary for classification.

Analysis: The application sought a ruling on the applicable GST rate and HSN code for the product. The applicant stated that the system consisted of multiple components assembled and engineered according to requirement, but did not furnish the technical write-up, usage details, drawings, component descriptions, or other material required to determine the correct classification. Despite repeated opportunities, the applicant did not produce the necessary particulars. In the absence of the essential technical material, a proper ruling on classification and rate could not be rendered.

Conclusion: The application was rejected for want of the relevant technical details needed to determine classification and the applicable GST rate.

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