Page 164 - GSTL_6th August 2020_Vol 39_Part 1

90 GST LAW TIMES [ Vol. 39
ple, cable and chain (whether or not cut to length or equipped
with end fittings, other than brake cables, accelerator cables
and similar cables suitable for use in vehicles of Chanter 87),
nails, bolts, nuts, washers, cotters and cotter-pins, springs (in-
cluding leaf springs for vehicles) (such goods of base metals
fall in Chapters 73 to 76 and 78 to 81, and similar goods of plas-
tics fall in Chapter 39), and locks, fittings or mountings for ve-
hicle coachwork (e.g., made up ornamental beading strips,
hinges, door handles, grip bars, foot rests, window opening
mechanisms), number plates, nationality plates, etc (such
goods of base metals fall in Chapter 83, and similar goods of
plastics fall in Chapter 39).
(3) Spanners, wrenches and other tools of Chapter 82
(4) Bells (e.g., for cycles) and other articles of heading 83.06
(5) Machines and mechanical appliances, and parts thereof, of headings
84.01 to 84.79, for example :
(a) Boilers and boiler equipment (heading 84.02 or 84.04).
(b) Producer gas generators (e.g. for cars) (heading 84.05).
(c) Steam turbines of heading 84.06.
(d) Engines of all kinds including engines fitted with gear
boxes and parts thereof, falling in headings 84.07 to 84.12.
(e) Pumps, compressors and fans (heading 84.13 or 84.14).
(f) Air-conditioning machines (heading 84.15).
(g) Mechanical appliances for projecting, dispersing or
spraying liquids or powders, fire extinguishers (heading
84.24).
(h) Lifting, handling, loading or unloading machinery (e.g.,
hoists, jacks, derricks), moving, grading, levelling, scrap-
ing excavating, tamping, compacting, extracting or bor-
ing machinery, for earth, minerals or ores (heading 84.25,
84.26, 84.28, 84.30 or 84.31)
(ij) Agricultural machinery of heading 84.32 or 84.33 (e.g.,
threshing, seed distributing, mowing, etc., attachments)
constructed for mounting on vehicles.
(k) Machinery of a kind described in heading 84.74.
(l) Windscreen wiping mechanisms of heading 84.79.
(6) Certain other goods of Chapter 84, e.g. :
(a) Taps, cocks, valves and similar appliances (e.g., radiator
drainage taps, inner-tube valves) (heading 84.81).
(b) Ball or roller bearings (heading 84.82).
(c) Internal parts of engines or motors (crank shafts, cam
shafts, flywheels, etc.) falling in heading 84.83
(7) Electrical machinery or equipment of Chapter 85, for example :
(a) Electric motors, generators, transformers, etc., of heading
85.01 or 85.04.
(b) Electro-magnets, electro-magnetic clutches, brakes, etc.,
of heading 85.05.

GST LAW TIMES  6th August 2020  164