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
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DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English