Whether "Air Springs" manufactured and supplied will be classifiable under Tariff heading 40169990 as opposed to Tariff heading 8708 9900 and attract GST at 18%?

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Last updated: 19 March 2021
Quick Summary
This ruling addresses the correct Goods and Services Tax (GST) classification for 'Air Springs' manufactured and supplied by SI Air Springs Private Limited. The company sought to determine if their product should be classified under Tariff heading 40169990 or 8708 9900, which impacts the applicable GST rate of 18%. The Authority for Advance Ruling examined the composition, function, and usage of these air springs, used in the air suspension systems of buses, trucks, and trailers, to make its determination.

Court :
Tamilnadu AAR

Brief :
Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of COST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.

Citation :
ORDER No.01/ARA/2021 Dated 24.02.2021 

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

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