Polyhydron Systems Pvt. Ltd vs. Na
(AAR (Authority For Advance Ruling), Karnataka)

Case Law
Petitioner / Applicant
Polyhydron Systems Pvt. Ltd
AAR (Authority For Advance Ruling)
Oct 29, 2021
Order No.
TR Citation
2021 (10) TR 5128
Related HSN Chapter/s
84 , 8412 , 89 , 8906
Related HSN Code


1. M/s Polyhydron Systems Pvt. Ltd., (called as the ‘Applicant’ hereinafter), Plot No.34 & 37b, Kuttalwadi, PO : Navage, Belagavi – 590 014, Karnataka, having GSTIN 29AAACO2261N1Z6, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of ₹ 5,000/-, only under the KGST Act.

2. The applicant is into designing, manufacturing, installation, commissioning of customs built / tailor made Electro-Hydraulic Systems, Hydraulic Power Packs, Hydraulic actuators (standard as well as special purpose), Manifold Assemblies, Special Valves, components based on end use parameters and needs of the client. The applicant classifies the Hydraulic Power Packs under HSN 8412 of Customs Tariff Act 1975 and supplies the same on payment of 18% GST (CGST-9% & KGST-9%), in terms of entry number 317 of Schedule III to the Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, as amended.

3. The applicant, in view of the bids invited by Research & Development Establishment (Engineers) [R&DEE], Government of India for manufacture, test, supply and installation of Autonomous Power Pack to be used on board naval vessel in marine applications, seeks advance ruling, with regard to classification of the aforesaid Autonomous Power Pack and the GST applicable thereon, in respect of the following question:

Whether the classification of Hydraulic Power Pack falling under HSN 8412 of Customs Tariff Act, 1975 as adopted to GST can be treated as “Parts of heading 8906” attracting 5% IGST (2.5% CGST 2.5% KGST) as per Schedule I (Sr.No.252) of Notification no 1/ 2017 Central Tax (Rate) dated 28.06.2017 or not ?

4. The applicant, prior to the opportunity of hearing, vide their letter dated 24.08.2021, requested this authority to permit them to withdraw their application, quoting the reason that their business model has been changed and they do not require the ruling. Further the applicant has to discharge fee of ₹ 5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as KGST Act 2017, where as the applicant has discharged the fee of ₹ 5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017.

5. In view of the above, we pass the following


The application filed by the Applicant for advance ruling is hereby rejected for the reasons mentioned above.

  • Home
  • /
  • caselaw
  • /
  • polyhydron systems pvt ltd authority for advance ruling karnataka

BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.

phone Sales & Support:

+91 82 82 82 82 82
+91 11 - 4096 4096