Page 121 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] IN RE : MOHIT RAMESHPAL GUPTA 359
2020 (38) G.S.T.L. 359 (A.A.R. - GST - Guj.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
GUJARAT
S/Shri Mohit Agrawal and Sanjay Saxena, Members
IN RE : MOHIT RAMESHPAL GUPTA

Advance Ruling No. GUJ/GAAR/R/2020/17, dated 19-5-2020
in Application No. Advance Ruling/SGST & CGST/2018/AR/45
Fuel conversion electronic parts for Automobile - Classification and
rate of tax - Change over switch, Emulator, Timing Advance Processor, Pres-
sure Gauge used for converting vehicle from petrol to gas (CNG/LPG) and vice
versa - Classifiable under HSN Code 8708 99 00 as parts and accessories of the
motor vehicles of Headings 8701 to 8705 of Customs Tariff Act, 1975 - Products
covered under Serial No. 170 of Schedule-IV to Notification No. 1/2017-C.T.
(Rate) with applicable GST at 28% (14% SGST + 14% CGST). [paras 4, 5]
Ruling in favour of department
REPRESENTED BY : Shri Vatsal Sharma, CA, for the Assessee.
[Order]. - Brief Facts : The applicant vide their application for Advance
Ruling has submitted that they are engaged in the business of manufacturing
different types of model fuel conversion electronic parts mainly used for convert-
ing vehicle from petrol to gas (CNG/LPG) and vice versa. They have submitted
the details of the parts manufactured by them along with their use as under :
(1) Change over switch : Change over switch is mounted on the dash-
board and is used to change the fuel from petrol to CNG/LPG and
vice versa. This switch also has the facility to start the vehicle.
(2) Emulator : The emulator stops or cuts off the flow of petrol, when
vehicle is running on gas. Emulator is preventing the check engine
light.
(3) Timing Advance Processor : Timing Advance Processors are elec-
tronic control units for compromising the differences of petrol and
CNG or LPG combustion to improve the stability of engine when it
is running on CNG or LPG. It increases the output work during ac-
celeration and reduces.
(4) Pressure Guage : It indicates the pressure of gas (CNG/LPG) in the
tank and also helps change over switch by indicating gas level.
The applicant has further submitted that this item-pressure guage comes under
HSN code : 9026 (Tax rate - 18%) (Instruments and apparatus for measuring or
checking the flow, level, pressure or other variables of liquids or gases), but the
said item is installed in the CNG car and hence it is an automobile product. Also
50% of the product is based on mechanical workmanship and 50% is based on
electronics workmanship. The materials required for manufacturing of above
products consists of PCB, cable, heatsshrinakable sleev, socket, resistors, diode,
IC, connector, preset, SMD, LED, transformer, buck strip, capacitor, transistor,
dip switch, SMD switch, plastic box etc. The applicant wants to know the HSN
code of these products with tax rate.
2. The applicant have asked the following question on which Advance
Ruling is required :
GST LAW TIMES  16th July 2020  121