GST Classification of Cargo Trolley used in for transportation of baggage

In re Aakash Engineers (GST AAR Daman, Diu & DNH)

Issue- Classification of Cargo Trolley, used to carry cargo from one place to another place, towable in nature and has solid tyre designed for transportation of baggage and light cargo with minimum payload.

Held by GST AAR Daman, Diu & DNH

We further note that the JAC in their reply have reported under point “d” that from the photograph provided by the assessee. the product under consideration appears to be a baggage/Cargo trolly used at Air Cargo Complexes/Airport for shifting baggage/goods/parcels from airline ware house to on board the flights and vice versa. On going through the GST Tariff Act, 2017, it is noticed that there is no specific entry for the said product. However, it appears to be classifiable under heading 871611090

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