TaxTMI 
TaxTMI 
TaxTMI 
2018 (9) TMI 699
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....ealed against [one of which at least shall be certified copy). An appeal against this order shall lie before the Appellate Authority of Advance Ruling on payment of Rs. 10,000/- as provided under Rule 106(1) of the Central Goods & Service Tax Rules, 2017, Brief Facts of the Case:- M/s. AAkash Engineers, Plot No. 277/2, Village-Dadra,Silvassa, registered under Goods & Services Tax vide GSTIN Number 26AAAFA5770D1ZT, vide their letter dated 17.08.2018, submitted an application in Form of GST ARA-01 under Rule 104(1) of Adavance Ruling along with statements of facts and copy of challan bearing No.1802600001756 Dated 16.05.2018 evidencing the payments of required fee of Rs. 10,000/-. In the said application the assessee has sought clarification for correct classification of their goods i.e. a Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre design for transportation of baggage and light cargo with a minimum payload. The trolley is rugged and is suitable and treated for outdoor use. To verily the facts, application of the assessee was forward vide letter F.No. V/AR-07/Aakash/DUM/2017-18 dtd 24.05.2018 to the Assistant commissioner, Div....
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....hat as per their understanding the correct classification of the product appears to be 87169090. However, if in the above Chapter, the product is not classifiable then it may be considered as miscellaneous item may be allowed as such for payment of GST. He further requested that in light of the above submission the application may be disposed accordingly. 4. Discussion and Findings:- ln the present case we, the members of Advance Ruling, have to decide as to whether the above said product of the applicant in question i.e. Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre designed for transportation of baggage and light cargo with a minimum payload. The trolley is rugged and is suitable and treated for outdoor use is to be classified under HS Code 87169090 or otherwise. 4.1 The assessee in their application have contended that their product may be classified under HSN 84279000 or 87163100 or 87169090. Therefore, before deciding the issue we find need to discuss the products merit classifiable under the said HSN. 4.1.1 First of all we discuss HSN 84279000. On going through the GST Tariff Act, 2017 we find that major head of HSN 8427....
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....Parts Thereof parts Other 4.2.1 On going through the HSN description of 8716, we find that HSN 8716 covers product Trailers and Semi Trailers; Other Vehicles, Not Mechanically Propelled; Paris thereof whereas the assessee manufacture product Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre designed for transportation of baggage and light cargo with a minimum payload. The trolley is rugged and is suitable and treated for outdoor use which is nearer to their product Therefore, we jointly take a view that their product i.e. Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre designed for transportation of baggage and light cargo with a minimum payload. The trolley is rugged and is suitable and treated for outdoor use is merit classification under major head 8716. 4.3 The view of Members of Advance Ruling finds support from the Circular No. 696/10/2003 dtd 19.02.2003 wherein the Issue have been clarified by the CBEC which reads as under- Circular No. 694/10/2003, Dated 19th February, 2003 F. No. 171/15/200-CX.4, Government of India Ministry of Finance & Company Affairs Department of....
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....id tyre designed for transportation of baggage and light cargo with a minimum payload. The trolley is rugged and is suitable and treated for outdoor use is merit classification under major bead 8716. 4.3.2 Now we discuss the product presently classified by the assessor under the HSN 87169090 is correct or otherwise. On going through the major head for HSN 871690 which is specifically cover parts whereas the detail description given under HSN sub heading 87169010 is meant for Parts and accessories of trailers and HSN code 871690920 for other. Here it is worth mention that the eight digit HSN for sub heading 87169090 is also a type of specification for parts only. Hence, it can not be the correct eight digit HSN for the product in question i.e. Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre designed for transportation of baggage and light cargo with a minimum payload. The trolley is rugged and is suitable and treated for outdoor use. 5. We further note that the JAC in their reply have reported under point "d" that from the photograph provided by the assessee. the product under consideration appears to be a baggage/Cargo trolly used....