Case Law Details
In re Shree Mohit Rameshpal Gupta (Ramesh Corporation) (GST AAR Gujarat)
Applicant Are Engaged In The Business Of Manufacturing Different Types Of Model Fuel Conversion Electronic Parts Mainly Used For Converting Vehicle From Petrol To Gas (CNG/LPG) And Vice-Versa. They Have Submitted The Details Of The Parts Manufactured By Them Along With Their Use I.E. Change Over Switch, Emulator, Timing Advance Processor And Pressure Guage.
Looking To The Use Of The Parts Of Vehicles Manufactured By The Applicant, It Can Be Concluded That The Same Fall Under HSN Code: 87089900 Only. The Same Also Appears At Sr.No.170 Of Schedule-IV Of Notification No:1/2017-Central Tax (Rate) Dated 28.06.2017 As Detailed Below On Which GST Applicable Is 28% (14% SGST + 14% CGST).
Schedule IV – 14%
