LPG Conversion Kits classifiable under HSN 8409 99 90

In re Sagas Autotec Pvt. Ltd. (GST AAR Karnataka) Classification of LPG Conversion Kit for Automobiles- The LPG Conversion Kits are classifiable under HSN 8409 99 90 and the same are covered under serial no.116 of Schedule IV to. the Notification No. 01/2017 ­Central Tax (Rate) dated 28.06.2017 and hence liable to tax at 14% under the CGST Act, 2017. Similarly the same are liable to tax at 14% under the Karnataka Goods and Services Tax Act, 2017 in entry no. 116 of Schedule IV of Notification (01/2017) No. FD 48 CSL 2017 dated 29.06.2017. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KAR...