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

Debate on GST Classification: Is the Cylinder a Car Part or a Gas Container under Heading 7311? A discussion on the classification of a manufactured cylinder under the Goods and Services Tax (GST) was initiated, questioning whether it should be classified as a car part or under heading 7311 for containers of compressed or liquefied gas. An expert responded, suggesting it falls under entry 7311 for general cylinders, but if specifically made for cars, it might classify under HSN 8408. The expert advised checking the product's functionality and also referred to HSN Chapter 87 for further clarification, emphasizing the need to evaluate the cylinder's function when assembled in a car.