28% GST Payable on Disc Brake Pads under chapter heading 8708

In re Compo Advice India Private Limited (GST AAR Maharashtra) Whether under which HSN Code our Product Disc Brake Pads  to be classified under 6813 or under 8708 as there are different rate charged in both code? The Product i.e. Disc Brake Pads falls under chapter heading 8708 and would be liable to tax @ 28% (14% each under CGST and MGST Act). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING MAHARASHTRA The present application has been filed under section 97 of the Central Goods and Services ct, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST ...