AAR: Utility vehicles designed predominantly for cargo/goods transport classifiable under Chapter 8704

Madhya Pradesh AAR classifies Utility Vehicles, predominantly designed for transportation of goods with a small space provided for carrying passenger in relation to transportation of goods, under Chapter 8704 of GST Tariff and taxable accordingly; Observes that the applicant is involved in manufacture of utility vans designed for carrying passengers as well as goods, more specifically they can carry upto 6 passengers and a load between 687 kg to 1942 kg of cargo; On perusal o...