TaxTMI 
TaxTMI 
2019 (7) TMI 1108
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....licant, seeking an advance ruling in respect of the following question. 1. Classification of Instruments Cluster Whether Fall Under 8708 or 9026/9029. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would mean CGST Act and MGST Act. 2. FACTS AND CONTENTION - AS PER THE APPLICANT 1. The submissions, as reproduced verbatim, could be seen thus- "We are Distr....
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....remier Instruments and Controls Ltd. - 2004 (174) E.L.T 49 (Tri-Chennai) = 2004 (8) TMI 174 - CESTAT, CHENNAI". This order was maintained by Supreme Court vide their decision reported in 2015 (321) E.L.T.A 130 (SC) = 2015 (10) TMI 432 - SC ORDER. However, our Competitors are charging CGST/SGST or IGST @ 18% treating supply of clusters as covered under HSN 9026/9029 (copies of some such invoices are enclosed for your look up please), (Annexure- c(i) & C(ii)). We have to request you to kindly provide us a ruling as to whether Clusters are to be treated as covered under Ch. 90 under new classification. We are following the honorable supreme court Judgment in the matter of Premier Instruments & Controls Ltd. 2015 (321....
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.... vendors or competitor are supplying cluster @ 18% treating supply of cluster as covered under excise Tariff 9026 or 9029 & some of them are supplying @ 28% treating supply of cluster as covered under Excise Tariff 8708. Excise heading & subheading details of 8708, 9026 & 9029 are elaborated as below. Tariff Item Description of Goods 8708 PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 870 1 TO 8705 Tariff Item Description of Goods 9026 INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING THE FLOW, LEVEL, PRESSURE OR OTHER VARIABLES OF LIQUIDS OR GASES (FOR EXAMPLE, FLOW METERS, LEVEL GAUGES, MANOMETERS, HEAT METERS), EXCLUDING INSTRUMENTS AND APPARATUS OF HEADING 9014, 90.15, 9028 OR 9032 9....
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....tation including Speedometer, Tachometer, Odometer, Fuel Gauge, Temp Gauges and various Tell Tales, Buzzers & Clock Display etc. Those electronic cluster are generally used in the vehicle & mounted on front end of car, truck, tractor, two wheeler, three wheelers. Section 2(72) of MGST act 2017 define the Manufacture as "manufacture" means processing of raw material or inputs in any manner that results in emergency of a new product having a distinct name, character and use and the term "manufacturer" shall be construed accordingly; Electronic cluster is the distinct product having distinct name, use from its component. It is manufacture by using various component such as Speedometer, Fuel Gauge, Pointer, Illumination And Wa....
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....T IGST 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 (other than specified parts of tractors) 14 14 28 Hence this office feels that Electronic cluster product sold by M/s. Imperial Motor Stores will be liable to tax @ 28% under GST act. 4. HEARING Preliminary hearing in the matter was held on 13.03.2019. Sh. Sunil Bhargav and Ms. Suruchi Shroff, employee, appeared and requested for admission of their application. Jurisdictional Officer Sh. C. R. Dolce, Dy. Commr. of S.T. (E-812) Nodal 2, Mumbai, also appeared. The application was admitted and called for final hearing on 07.06.2019. Ms. Suruchi employee appeared made oral and written submissions. She was informed that her contention w....
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....his authority with following questions. Question :- Classification of Instruments Cluster Whether Fall Under 8708 or 9026/9029. From a perusal of the submissions of the applicant & the jurisdiction officer, undisputed facts of the present case is that the applicant supply 'clusters' in which several instruments are clustered. Thus, there is no supply of individual instrument. We agree with the contention of the jurisdiction officer that Electronic cluster is the distinct product having distinct name, use from its component. It is manufactured by using various component such as Speedometer, Fuel Gauge, Pointer, Illumination And Warning Indicators-lamps, Temperature Gauge, clock (12hr 24hr), Battery Voltage Level Indicator, Service or M....