Bike Locks of motorized Bicycle classifiable under Chapter Heading 8714

In re Sudhanshu Garg (GST AAR Uttar Pradesh) 

Whether ‘Bike Locks’ used for motorized Bicycle are classified and taxable under HS-8714 (Parts and Accessories of Bicycle & other Cycle).

The product ‘cycle locks’ is classifiable under Chapter Heading 8714 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Chapter Heading 8714 is applicable to the said product.

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