GST Classification of Slack Adjusters for Buses, Trucks and Trailers

In re Madras Engineering Industries Private Limited (GST AAR Tamilnadu) Tamil Nadu Authority for Advance Ruling (AAR) examined the GST classification of slack adjusters manufactured by Madras Engineering Industries Pvt. Ltd. These components, integral to the braking systems of buses, trucks, and trailers, were categorized under different Harmonized System of Nomenclature (HSN) codes. The applicant sought clarity on the correct classification and corresponding tax rates due to variations in industry practices. The ruling confirmed that slack adjusters used in trucks and buses fall under HSN 870...