18% GST Payable on Hydraulic Orbital Valve classifiable under Tariff Heading 84.81

In re M/s. Dyna Automation Private Limited (AAR Gujarat) What is the classification and rate of Goods and Services Tax for Steering unit which is a kind of hydraulic valve and used as intermediate parts of hydraulic systems in agricultural harvesting machine ? The product “Hydraulic Orbital Valve” is classifiable under Tariff Heading 84.81 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Tariff Heading 84.81 is applicable to the said product. FULL TEXT OF ADVANCE RULING The applicant has raised following questions for advance ruling in their application :- (i) ...