Classification of cylinder

[Vasudev Mehta]

Whether cylinder manufactured is said to be part and accessories of car or will it fall under specific heading 7311. I seek experts opinion on the same.

 

[Sadanand Bulbule]

Dear Sir

It falls under specific entry 7311:

7311

CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS, OF IRON OR STEEL

However specific cylinder manufactured to be part of car falls under HSN 8408. Plz double check your product and its functionality.

[Sadanand Bulbule]

Plz refer HSN Chapter 87 also.

[Sadanand Bulbule]

Dear Sir

By the way, basic function of subject cylinder when assembled in the car needs to be evaluated for proper classification under specific HSN. Ok.

AI Summary

Classification of cylinders: determine whether treated as a vehicle part or as a gas-container by function. Classification of the cylinder depends on its character and function when assembled: generic iron or steel containers for compressed or liquefied gas fall under 7311, whereas a cylinder manufactured to be part of a motor vehicle is classifiable under HSN 8408. The basic function and intended use within the vehicle must be evaluated to determine the correct classification and corresponding GST treatment.