GST Classification and Taxation of Fuel Injection Pump Parts: AAR Tamilnadu Ruling

In re Delphi TVS Technologies Limited (GST AAR Tamilnadu)

 Introduction: The recent ruling by the GST AAR Tamilnadu sheds light on the classification and taxation of fuel injection pump parts. M/s Delphi TVS Technologies Ltd sought clarification on the HSN codes and applicable GST rates for specific components of fuel injection pumps.

Detailed Analysis:

1. Classification Under Customs Tariff Heading (CTH): The applicant classified fuel injection pumps under Tariff Heading 84133010, discharging GST at 28%. However, the ruling focused on the classification of specific parts. The principles of Customs Tariff, including the Harmonised Commodity Description and Coding System (HSN), were invoked for interpretation.

2. Principles of Classification: The analysis delved into General Rules for Interpretation (GRI) under Customs Tariff. The key contention was whether the parts fall under Heading 8409 or 8413. Explanatory notes and GRI were crucial in determining the proper classification.

Please become a Premium member. If you are already a Premium member, login here to access the full content.