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TaxReply India Pvt Ltd

CUMMINS INDIA LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

RAJIV MAGOO
T. R. RAMNANI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

CUMMINS INDIA LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Dec 9, 2021
Order No.

GST-ARA-117/2019-20/B-106

Citation

2021(12) TAXREPLY 5200
Original Order
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ORDER

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Cummins India Limited, the applicant, seeking an advance ruling in respect of the following question. Whether parts of diesel marine engine or genset supplied or to be supplied by the Applicant to the Indian Navy are chargeable to 5% IGST or 2.5% CGST + 2.5% SGST as 'parts of heading of 8902, 8904, 8905, 8906 and 8907' in terms of Sr. No. 252 of Notification No. 11/2017-Central Tax (Rate), dated 28 6-2017 ? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act....

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