Breif Issue :

Facts  & Issue Of The Case :

Force Motors is a registered company under GST Act, 2017. This company applicant is a manufacturer of automobiles like engines, gear, axles etc. for the entire product range. The vehicles are useful for many things like-transportation of fruits, vegetables, machineries, appliances etc. The applicant has seek the advance ruling in respect of the classification of utility of vans/vehicles which are designed for carrying goods as well as passengers.

There is a capacity of this vehicle i.e, it is designed to carry only 6 passengers (excluding driver) and can carry load for about 687 Kg to 1942 Kg of cargo. As per the customs tariff act , and also the GST Tariff it has been classified that the vehicles are of two categories -vehicles for transport of passengers and vehicles for transport of goods. As per technical specifications and drawing of the utility van ,certified by VRDE it is having more weight carrying capacity for goods than for passengers ,therefore these vehicles shall appropriately classifiable under GST tariff 8704.

There is an full fledged satisfaction in terms that the impugned vehicles fulfil the conditions laid down as above to merit categorization as vehicles for transportation of goods under Category N of AIS 053.