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TaxReply India Pvt Ltd

POWER BUILD PRIVATE LIMITED
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

R.B. MANKODI
G.C. JAIN
Pet. Counsel
A.k. Pandey
Rashmin Vaja
Res. Counsel
Na

Petitioner / Applicant

POWER BUILD PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Dec 13, 2017
Order No.

GUJ/GAAR/R/2017-18/2

Citation

2017(12) TAXREPLY 94
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ORDER

1. The applicant M/s. Power Build Private Limited has submitted that in manufacturing of ‘Geared Motors’, Electric Motors are assembled with Gear Boxes manufactured by them. Commercially, a Gearbox cannot have any use without being rotated and coupled with motor affixed to it. Utility of motor is to facilitate the running of any machine or conveyors in industries, whereas the speed of motor is fixed and it needs to be controlled, Gears are used to control the speed of final machine. As many customers insist on the Geared Motor, wherein Electric Motor is assembled with the Gear Box and is sold and cleared as a ‘Geared Motor’. Motor in this case may be manufactured or bought-out item. They submitted that in the erstwhile regime of Central Excise, mere Gear Boxes were classified under HSN Code 8483 and Geared Motor under HSN code of 8501, and both their products were being taxed at 12.5% under Central Excise. They submitted that under the GST regime, the classif....

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