AAR : ‘Sight Vision Equipment’ for armoured tanks taxable at 18% under HSN 9013

Uttarakhand AAR classifies ‘Sight Vision Equipment’, manufactured and repaired by applicant and exclusively used in armoured tanks under HSN code 90131090, taxable at 18% GST; Observes that the product manufactured and repaired by the applicant is an ‘optical instrument’ used in various types of armoured tanks for ease of sight vision of driver to use weapons fitted in the tanks; Peruses Chapter Note 4 of Chapter 90 which provides that Heading 9005 does not apply to t...