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Issues: (i) Whether airsprings imported by the applicant were classifiable under HSN Heading 8607 or under Tariff Item 4016 95 90. (ii) Whether the applicable GST rate on the goods, if classifiable under Tariff Item 4016 95 90, was 18%.
Issue (i): Whether airsprings imported by the applicant were classifiable under HSN Heading 8607 or under Tariff Item 4016 95 90.
Analysis: The classification had to be determined according to the Customs Tariff structure adopted for GST classification, including the Section and Chapter Notes. The goods were found to be rubber-based air bellows and therefore articles of vulcanised rubber. Section Note 2(a) to Section XVII excludes articles of vulcanised rubber, other than hard rubber, from the scope of parts and accessories of Chapter 86. On that basis, the goods could not be brought under HSN Heading 8607 and were more appropriately classified under Tariff Item 4016 95 90.
Conclusion: The goods were not classifiable under HSN Heading 8607 and were correctly classifiable under Tariff Item 4016 95 90.
Issue (ii): Whether the applicable GST rate on the goods, if classifiable under Tariff Item 4016 95 90, was 18%.
Analysis: Once the goods were held classifiable under Tariff Item 4016 95 90, the rate had to be taken from Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017. The applicable entry for the classified goods attracted tax at the rate prescribed for that tariff item.
Conclusion: The applicable GST rate was 18%.
Final Conclusion: The advance ruling declined the claimed classification under Heading 8607 and held that the imported airsprings fell under Tariff Item 4016 95 90 with GST at 18%.
Ratio Decidendi: Articles of vulcanised rubber are excluded from Chapter 86 by the Section Notes and must be classified according to their constituent material under the relevant rubber heading for GST purposes.
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