The Gujarat Authority of Advance ruling (AAR) that the 28% (14% SGST and 14% CGST) of Goods and Service Tax (GST) is applicable to the manufacturing of Change over switch, Emulator, Timing Advance Processor, and Pressure Gauge.
The applicant, M/s. Shree Mohit Rameshpal Gupta is engaged in the business of manufacturing different types of model fuel conversion electronic parts mainly used for converting vehicles from petrol to gas (CNG/LPG) and vice-versa. The parts manufactured by them are Change over switch, Emulator, Timing Advance Processor, and Pressure Gauge.
The applicant has sought the advance ruling on the issues of what is the tax rate of SGST and CGST under the Goods and Service Tax Act and which HSN code will apply.
The Authority consisting of Sanjay Saxena and Mohit Agarwal ruled that the 28% (14% SGST and 14% CGST) of Goods and Service Tax (GST) is applicable on the manufacturing of Change over switch, Emulator, Timing Advance Processor and Pressure Gauge and the HSN applicable on these products would be 87089900.
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