AAR: 'Gear Motors' taxable as ‘Electric Motors’ at 18% GST, question whether classifiable as Gears and Gearings beyond purview.

Tamil Nadu AAR Holds that 'Gear Motors' fall under the CTH 8501 titled ‘Electric Motors and Generators (excluding generator sets)’, taxable at 18% GST (CGST+SGST) under entry Sl. No. 372 of Notification No. I/2OI7- CT (Rates) and Notification No. II(2)/CTN532(d-4)/2017 vide G.O. (Ms) No. 62; Observes that, 'geared motors' combine two machines gearboxes and electric motors to provide the function of converting electrical energy to mechanical energy in a controlled man...