https://www.taxtmi.com/caselaws?id=378011 The Authority for Advance Ruling, Maharashtra, classified 'Geared Motors' supplied by the applicant under Tariff Heading 8501, subject to an 18% tax rate under the GST regime. This decision was based on the harmonized system of nomenclature, section notes, and explanatory notes, determining that 'Geared Motors' combine gearboxes and electric motors to control speed and increase torque, falling under the classification of electric motors for the purpose of speed control and torque conversion. en-us Mon, 24 Dec 2018 00:00:00 +0530 Fri, 07 Jun 2019 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378011 The Authority for Advance Ruling, Maharashtra, classified 'Geared Motors' supplied by the applicant under Tariff Heading 8501, subject to an 18% tax rate under the GST regime. This decision was based on the harmonized system of nomenclature, section notes, and explanatory notes, determining that 'Geared Motors' combine gearboxes and electric motors to control speed and increase torque, falling under the classification of electric motors for the purpose of speed control and torque conversion. Case-Laws GST Mon, 24 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378011