GST Classification and Taxation of Fuel Injection Pump Parts: AAR Tamilnadu Ruling

In re Delphi TVS Technologies Limited (GST AAR Tamilnadu)  Introduction: The recent ruling by the GST AAR Tamilnadu sheds light on the classification and taxation of fuel injection pump parts. M/s Delphi TVS Technologies Ltd sought clarification on the HSN codes and applicable GST rates for specific components of fuel injection pumps. Detailed Analysis: 1. Classification Under Customs Tariff Heading (CTH): The applicant classified fuel injection pumps under Tariff Heading 84133010, discharging GST at 28%. However, the ruling focused on the classification of specific parts. The principles of C...