Brake Hoses ClassifiableUnder HSN 4009 as Essential Character Remains Vulcanized Rubber

In re Nichirin Imperial Autoparts India Private Limited (GST AAAR Haryana) The Haryana Appellate Authority for Advance Ruling (AAAR) allowed the appeal filed by Nichirin Imperial Autoparts India Private Limited and set aside the ruling of the Haryana Authority for Advance Ruling (AAR) concerning the classification and GST rate applicable to “Brake Hoses” used in two-wheelers and four-wheelers. The dispute centered on whether Brake Hoses should be classified under Chapter 40 as vulcanized rubber hoses attracting GST at 18%, or under Chapter 87 as parts and accessories of motor vehicles, att...