U-Bolt and Centre Bolt falls under Tariff Heading 73181500

In re Jamna Auto Industries Ltd (GST AAR Haryana) Q. What is the appropriate classification and applicable rate of the Products namely U-Bolt, Screws Bolts and Nuts, Spring Pins and Bushes manufactured and supplied by the Applicant? Ans. The items U-Bolt and Centre Bolt fall under Tariff Heading 7318 15 00 are taxable at the rate of 18%, Spring Pin fall under Tariff Heading 7320 90 20 taxable @ 18% and The item Bush is covered under Tariff Heading 87089900 taxable at 28%. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,HARYANA 1. Brief facts: 1.1 The applicant is a registered taxpayer in the...