2021 (9) TMI 570

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..... Tripcon Engineering Pvt. Ltd., GSTIN: 24AAACT7273P1ZT (hereinafter referred to as the applicant) has applied for Advance Ruling on the HSN and Tariff of Sprocket, submitting that it is a matching part of Conveyor Chain & Roller Chain, widely used in heavy industries in material handling Equipment, in Industries such as cement plant, steel plant, sugar plant, fertilizer plant, textile industry, w....

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....n reference to the corresponding similar provisions in the GGST Act. 2. We have carefully considered all the submissions made by the applicant. As per submission, subject sprocket is as a part in chains- conveyor or roller chains- for industrial use. 3. In GST, Goods are classified based on HSN. Classification is based on the Tariff entry. We note that there is a specific Tariff entry for 'C....

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....stem (GIR), i.e, Classification to be based on the Heading, being satisfied, there is no further need to apply GIR sequentially. We therefore find no merit to examine other HSN in this regard. Further, the HSN 73151100 is for conveyor chains and roller chains as submitted by applicant. Even if recourse to GIR is applied, We find that HSN 848390 is most specific description subheading (Rule 3a of G....