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

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