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.

 

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.