Transport tank mounted on chassis of customer is classifiable under Heading 7311

In re M/s. Inox India Pvt. Ltd. (GST AAR Gujarat) Whether supply of transport tank by mounting the same on chassis amount to supply of ‘tank’ classifiable under Heading 7311 or supply of ‘motor vehicle’ classifiable under Heading 8704 in the GST regime ?  The product ‘Container for compressed or liquefied gas, of iron or steel’ is specifically covered under Chapter Heading 7311. The applicant has submitted that the subject articles are indeed made up of iron or steel and are used for containing compressed or liquefied gas and therefore merit classification ...