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Geared Motor combination of gear box & electric motor is classified under heading 8501, GST @ 18% applicable

October 9, 2019[2019] 109 taxmann.com 382 (AAR - TAMILNADU)
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GST: Where assessee is engaged in manufacture of geared motor which consists of electric motor and gear-box and both items are assembled by applicant depending on specifications given by buyers, geared motor is classifiable under Heading No. 8501 and rate of tax applicable is 9 per cent CGST and 9 per cent SGST

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