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For the purpose of cess, the ground clearance of the vehicle is to be considered in laden condition only.

Time limitation — The Appellant is in the business of manufacturing and selling of vehicles, chassis for vehicles and parts thereof. It manufactures commercial as well as passenger vehicles. The Applicant sought Advance Ruling on the various questions including as to whether Tata Harrier vehicle, which has specifications as mentioned above, is classifiable under Tariff Item 8703 32 91 or 8703 32 99 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)? The Authority ruled out that Tata Harrier is classifiable under Tariff Item 8703 32 91 of the First Schedule. However, being aggrieved by the answers in r filed the Appeal before AAAR. The Appellate Authority ruled out that for the purpose of cess, the ground clearance of the vehicle is to be considered in laden condition only. — Tata Motors Limited, In Re… [2019] 16 TAXLOK.COM 192 (AAAR-Maharashtra)