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ACTION CONSTRUCTION EQUIPMENT LIMITED
(Authority for Advance Ruling, Haryana)

Hon'ble Judges:

SANGEETA KARMAKAR
VIJAY KUMAR SINGH
Pet. Counsel
Rajan Luthra
Deepak Bhardwaj
Res. Counsel
Na

Petitioner / Applicant

ACTION CONSTRUCTION EQUIPMENT LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Haryana

Date Apr 10, 2018
Order No.

HAR/HAAR/R/2017/18/5

Citation

2018(4) TAXREPLY 112
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ORDER

The applicant has submitted that they are manufacturer of Cranes, Backhoe Loaders, forklifts. Motor Graders, Compactors, Tower Cranes, Tractors, Harvesters, etc. The applicant raised the question of correct classification of one of their product namely Truck Mounted Cranes (TMC). The applicant submitted that they buy readymade trucks, say, Ashok Leyland, TATA, etc., and on these trucks they manufacture cranes which are mounted/fixed on these trucks. These cranes have lifting capacity of 20 tonnes, 25 tonnes, 40 tonnes, etc. These cranes are used for lifting heavy loads. The applicant raised the question as to whether these TMC will fall under the chapter heading 8426 or 8705. Comments of the concerned officer U/S 98(1) OF THE CGST/HGST ACT, 2017 2. The Deputy Excise & Taxation Commissioner (ST), Faridabad (West), vide letter dt.3545/CC-1/FBD(W) dt.19.03.2018, submitted the requisite comments as under: That the dealer was registered dealer under HVAT Act, 2003 and a m....

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