Classification of Hydraulic Power Pack falling under HSN 8412 of the Customs Tariff Act

Last updated: 27 November 2021

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This advance ruling addresses the classification of hydraulic power packs under the Customs Tariff Act. The Authority for Advance Rulings in Karnataka has determined the correct HSN code for these essential industrial components. This decision provides clarity for businesses importing or classifying such equipment.

Court :
Centre The Commissioner of Central Tax, Belgaum Commissionerate, Belagavi.

Brief :
Whether the classification of Hydraulic Power Pack falling under HSN 8412 of Customs Tariff Act, 1975 as adopted to GST can be treated as "Part of heading 8906" attracting 5% IGST (2.5% CGST + 2.5% KGST) as per Schedule I (Sr. No.252) of Notification No.01/2017

Citation :
KAR ADRG 50/2021

THE AUTHORITY FOR ADVANCE RULINGS IN KARNATAKA GOODS AND SERVICES TAX VANIJYA THERIGE KARYALAYA, KALIDASA ROAD GANDHINAGAR, BENGALURU - 560 009
Advance Ruling No. KAR ADRG 50/2021 Date : 29-10-2021
Present:
1. Dr. Ravi Prasad M.P. Additional Commissioner of Commercial Taxes
2. Sri. T. Kiran Reddy Joint Commissioner of Customs 86 Indirect Taxes
Member (State)
Member (Central)

Please find attached the enclosed file for the full judgement.

FAQ :

The ruling concerns the classification of hydraulic power packs under the Customs Tariff Act, specifically under HSN 8412.

The Authority for Advance Rulings in Karnataka Goods and Services Tax issued this ruling.

The HSN code under consideration is 8412.

The purpose is to provide a definitive classification for hydraulic power packs, ensuring correct customs duties and compliance.

Attached File : 1442821_4663_polyhydronsystemspvtltd81121.pdf

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Judgement posted by

Poojitha Raam Vinay

Practice

I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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