TaxTMI 
TaxTMI 
2019 (3) TMI 838
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of Section 97 of the CGST / SGST Act, 2017 (herein after to be referred as "Act") and the rules made thereunder filed by M/s. Opto Electronics Factory, OLF Raipur, Dehradun, Uttarakhand, seeking an advance ruling on the following : "Classification and Rate of applicable GST on various equipment manufactured for being used exclusively in various Tanks." 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3. As per the said subsection (2) of Section 97 of the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dvance ruling for the following: "Classification and Rate of applicable GST on various equipment manufactured for being used exclusively in various Tanks." 5.2. Before going into the details of the instant question on which the ruling has been sought by the applicant, it is important to go through the reason behind the ruling sought by the applicant on the said question as per his application. In this context, we observe that the applicant, one of the unit of Ordinance Factory Board, Ministry of Defence, Government of India, is engaged in manufacture and repair of various types of 'Sight Vision Equipment' exclusively used in various types of Tanks viz. BMP-II Tank/ T-72 Tank /T-90 Tank etc. Since the products were exclusively manufacture....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s other than railway or tramway rolling-stock, and parts and accessories thereof' and the corresponding chapter sub-heading 8710, which is reproduced as under - Chapter/Heading/Sub-heading/ Tariff Item Description of goods Unit GST Rates Rate of tax (w.e.f. 15.11.2017) Central CGST State/ UT/ SGST/UTGST Inter-State IGST Compensation Cess (1) (2) (3) (4) (5) (6) (7) 87100000 Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles Kg. 6% 6% 12% Nil As per chapter heading [sub-heading 8710, we find that it determines the rate of GST leviable @ 12% on the goods namely - 'Tanks and other armoured fighting vehicles, motorized, whether or ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g 9013 of the GST tariff, is reproduced as under - Chapter/Heading/Sub-heading/ Tariff Item Description of goods Unit GST Rates Rate of tax (w.e.f. 15.11.2017) Central CGST State/ UT/ SGST/UTGST Inter-State IGST Compensation Cess (1) (2) (3) (4) (5) (6) (7) 9013 Liquid crystal devices not constituting articles provided for more specially in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter 9013 10 - Telescope sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI. &nb....