Shanti Prime Publication Pvt. Ltd.
Classification of Goods — The question ”whether the geared motor is to be classified under 8501 or under 8483 for the purpose of payment of GST“ is answered as same is to be classified under CTH8501. The question whether the gear motors can be considered as gears and gearings is not answered under Section 98(2) of the Act as not covered under the purview of Section 97(2) of the Act. Further, the rate of CGST/SGST applicable on the 'Gear motors' is 9% CGST & 9% SGST as per Sl. No. 372 of Schedule-III of Notification No.1/2017-C.T. (Rate), dated 28-6-2017 and dated 29-6-2017 — Rossi Gear Motors India Pvt. Ltd., In Re…  12 TAXLOK.COM 099 (AAR-Tamil Nadu)