Page 157 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : HEAVY VEHICLES FACTORY 83
Q. No. 3. Whether the Applicant would be eligible to avail the input tax
credit of the 12% GST charged by the third-party transporters?
Answer : The third party transporter are not charging any GST in services
supplied by them to applicant and hence, the applicant cannot
avail input tax credit in this respect.
Q. No. 4. Whether the transporter would be right in charging GST @ 12%
under forward charge mechanism to Applicant in terms of Notifi-
cation No. 20/2017-Central Tax (Rate), dated 22 August, 2017
when Applicant as the main contactor, is already charging GST
@ 12% under the same Notification which is going to remain
unchanged?
Answer : In view of the discussions made above, this question is not an-
swered.
Q. No. 5. Procedurally, is it correct to have two GTA Service Providers and
two consignment notes for the same movement of goods, one is-
sued by the Applicant as main contractor and the other by trans-
porters sub-contractor?
Answer : In view of the discussions made above this question is not an-
swered.

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2020 (39) G.S.T.L. 83 (A.A.R. - GST - T.N.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
TAMIL NADU
Ms. Manasa Gangotri Kata, Member (CGST) and
Thiru Kurinji Selvaan V.S., Member (TNGST)
IN RE : HEAVY VEHICLES FACTORY
Order No. 15/AAR/2020, dated 20-4-2020 in Application Sl. No. 35/2018
Tanks and parts - Tank completely assembled by assessee with some
parts of Tank are manufactured separately by assessee and some parts of Tank
procured from outside vendors on specification given by assessee - Tanks
supplied by assessee classifiable under Tariff Item 8710 00 00 of Customs Tar-
iff Act, 1975 - Dowel Pin, Gasket Assembly, Retainer Steel, Stiffner, Valve As-
sembly, Clip Assembly, Connector Assembly, Needle Bearing either excluded
under Section Note 2 to Chapter XVIII of Customs Tariff Act, 1975 or more
specifically covered elsewhere in Nomenclature - Casing Assembly, Hydraulic
Items, Mandrel Assembly, Nozzle Assembly, Panel Assembly, Planet Pinion,
Plate Assembly, Support Assembly, Sleeve Assembly not excluded by provi-
sions of Note 2 to Section XVII or not more specifically included in elsewhere
in Nomenclature - Such products classifiable under Tariff Item 8710 00 00 ibid
as parts of tanks - Classification to be uniform irrespective of supplier or recip-
ient as it depends on the goods - Assessee required to correctly classify goods
while supplying goods or while receiving the same. - Tariff Item 8710 00 00 co-
vers “Tank and its Parts”, provided the Parts satisfy the following conditions, namely :
GST LAW TIMES  6th August 2020  157