GST on supply of U-Bolt and Front Spring Bolt made up of Steel

In re Ultra Tech Suspension Private Limited (GST AAR Uttarakhand) What is the appropriate classification and applicable rate of the goods namely U-Bolt, Front Spring Bolts & Spring Pins manufactured and supplied by the Applicant? (i) The goods U-Bolt and Front Spring Bolt made up of Steel, manufactured and supplied by the applicant fall under the Tariff Heading 7318 15 00 and are taxable at the rate of 18%; (ii) The goods Spring Pin made up of Steel, manufactured and supplied by the applicant fall under the Tariff Heading 7320 90 20 and is taxable @ 18%. FULL TEXT OF THE ORDER OF AUTHORITY...