HSN CODES FOR TRADER

We import Rubber Components - HSN Code 40169390 as classified by Customs Dept. (GST rate 28%).  We sell the same unaltered as spares for Earth moving/Mining Machinery under HSN 84314990 (GST @ 18%).  Can I change the HSN code of Outward supplies to which has a GST rate of 18% against the Inward supplies received @ 28% which has a different HSN code?