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VKJ Law Offices of Vinay K. Jain Advocates & Solicitors

Gear Motors is classifiable under CTH 8501 @18%: AAR

2019-TIOL-216-AAR-GST

IN THE AUTHORITY FOR ADVANCE RULING 
TAMILNADU ADVANCE RULING AUTHORITY 
PAPJM Buildings, II Floor, No.1, Greams Road, Chennai-600006

ORDER NO. 23/AAR/2019

GSTIN Number, if any/ User id33AADCR665OFIZJ
Legal Name of ApplicantM/s ROSSI GEAR MOTORS INDIA PVT LTD
Trade Name of the ApplicantM/s. Rossi Gear Motors India Pvt Ltd
Registered Address/ Address
provided while obtaining user id
No.256, Trichy Road, Kannampalayam, Coimbatore – 647402.
Details of ApplicationGST ARA – 001 Application SI. No. 50 dated: 11.10.2018
Concerned OfficerState: The Assistant Commissioner (ST), Tiruppur Central – II Assessment Circle Commercial Taxes Building, Tiruppur Kumaran Road, Tiruppur- 638 601.Centre: Coimbatore CommissionarateDivision: Tiruppur
Nature of activity(s) (proposed/ present) in respect of which advance ruling sought for 
ACategoryManufacturing.
BDescription (in brief)The Applicant is a manufacturer of Gearboxes and Gear reducers. These Gearboxes are assembled by Applicant Electrical Gearboxes and Electrical Motors are coupled

Manasa Gangotri Kata, IRS Member, CGST & S Vijayakumar, M.Sc, Member(FAC),TNGST

Dated: May 22, 2019

GST – Gear Motors is classifiable under CTH 8501 and attracts GST @18%, Sr. no. 372 of Schedule III, 01/2017-CTR: AAR

GST – Question as to whether gear motors can be considered as gears and gearings is not answered since not covered under purview of s.97(2) of the Act: AAR

Application disposed of

RULING

(See Full Text of Judgment : 2019-TIOL-216-AAR-GST)

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