Brake Pad and Auto Parts- GST Rate 18% or 28%?

In re Roulunds Braking India (Pvt.) Ltd, Sonipat (GST AAR Haryana)

Question Raised– Brake Pad and Auto Parts, whether to fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST?

Held by GST AAR Haryana

The Brake Pads, i.e., friction material mounted on metal plate, manufactured by the applicant for motor vehicles of headings 8701 to 8705 (other than specified parts of tractors) are correctly classifiable under HSN 87083000 of the Custom Tariff A

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