Page 123 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] IN RE : MOHIT RAMESHPAL GUPTA 361

8708 21 00 -- Safety seat belts
8708 29 00 - Other
8708 30 00 - Brakes and servo-brakes; parts thereof
8708 40 00 - Gear boxes and parts thereof
8708 50 00 - Drive-axles with differential, whether or not provided
with other transmission components, non-driving axles;
parts thereof
8708 70 00 - Road wheels and parts and accessories thereof - Suspen-
sion systems and parts thereof (including shock absorbers)

- Other parts and accessories :
8708 91 00 -- Radiators and parts thereof
8708 92 00 -- Silencers (mufflers) and exhaust pipes; parts thereof
8708 93 00 -- Clutches and parts thereof
8708 94 00 -- Steering wheels, steering columns and steering boxes;
parts thereof
8708 95 00 -- Safety airbags with inflater system; parts thereof
8708 99 00 -- Other

On going through the above list, and 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 Noti-
fication No. 1/2017-Central Tax (Rate), dated 28-6-2017 as detailed below on
which GST applicable is 28% (14% SGST + 14% CGST).

Schedule IV - 14%

Sr. Chapter/ Description of goods
No. Heading/
Sub-heading/
Tariff item
(1) (2) (3)
170. 8708 Parts and accessories of the motor vehicles of head-
ings 8701 to 8705 [other than specified parts of trac-
tors]

5. In view of the discussions as detailed above, we rule as under -
RULING
(1) The tax rate of SGST and CGST on the products/goods manufac-
tured by the applicant would be 28% (14% SGST + 14% CGST) un-
der Goods and Services Tax Act.
(2) The HSN applicable on these products would be 8708 99 00.

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GST LAW TIMES  16th July 2020  123