2021 (11) TMI 332

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.... 2017 1. M/s Polyhydron Systems Pvt. Ltd., (called as the 'Applicant' hereinafter), Plot No.34 & 37b, Kuttalwadi, PO : Navage, Belagavi - 590 014, Karnataka, having GSTIN 29AAACO2261N1Z6, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000/-, on....

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.... of Autonomous Power Pack to be used on board naval vessel in marine applications, seeks advance ruling, with regard to classification of the aforesaid Autonomous Power Pack and the GST applicable thereon, in respect of the following question: Whether the classification of Hydraulic Power Pack falling under HSN 8412 of Customs Tariff Act, 1975 as adopted to GST can be treated as "Parts of headin....