Case Law Details
Case Name : In re SI Air Springs Private Limited (GST AAR Taminadu)
Related Assessment Year :
Courts :
AAR Tamilnadu Advance Rulings
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In re SI Air Springs Private Limited (GST AAR Taminadu)
Whether ‘Air Springs’ manufactured and supplied by the applicant will be correctly classifiable under Tariff heading 40169990 as opposed to Tariff heading 8708 9900 and attract GST at the rate of 18%?
In the case at hand, it is true that the products are for use primarily with articles of chapter 8701 to 8705. The product Main Air Spring are fitted in the lift axle and act as suspension for lift axle. The product Lift Air Springs are fitted in the lift axle suspension system and operate to move the lift axle up and down. Thus ...
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Insightful article! The AAAR’s decision to classify motor-car air springs under CTH 8708 highlights how functional utility takes precedence over material composition in GST classification. A crucial reminder for manufacturers to align product use with correct HSN codes to avoid compliance issues.