28% GST payable on Disc Brake Pads & Brakes Shoes used in automobiles: AAR

In Re. M/s Indo German Brakes Private Limited (AAR Uttarakhand)

In the present case Disc Brake Pads and Shoes are nowhere referred to as the friction material and articles thereof and are known as parts of motor vehicle. Further, Disc Brake Pads and shoes also qualify the test to the effect that they are suitable for use solely or primarily with articles of Chapter Heading Nos. 8701 to 8705; accordingly they are classifiable under chapter heading 8708.

Since the good in question are classifiable under Chapter

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