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TaxReply India Pvt Ltd

ROULUNDS BRAKING INDIA (PVT.) LTD.
(Authority for Advance Ruling, Haryana)

Hon'ble Judges:

SANGEETA KARMAKAR
VIJAY KUMAR SINGH
Pet. Counsel
Pradeep Tayal
Res. Counsel
Na

Petitioner / Applicant

ROULUNDS BRAKING INDIA (PVT.) LTD.

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Haryana

Date Mar 26, 2018
Order No.

3

Citation

2018(3) TAXREPLY 108

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ORDER

The applicant's application was examined and admitted on 16.02.2017. The applicant had sought advance ruling for correct classification of their product, i.e., Brake Pad and Auto Parts, whether to fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST. Report of the Jurisdictional Officer The Jurisdictional officer has submitted in his report dated 23.02.2018 that the ITC HSN 6813 attracting GST (9% CGST + 9% SGST) is for Frictional Material and articles thereof not mounted for brakes and the ITC HSN 87083000 attracting 28% GST (14% CGST + 14% SGST) is for Brakes and Servo- Brakes and parts thereof. It has further been reported that the applicant manufactures Brake Pads by pasting frictional material on the sheet metal back plate. The process of pasting this frictional material is by the process called 'mounting'. Since the applicant manufactures Brake Pads by mounting Friction Material on metal sheets, it's manufactured product is ....

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