TaxTMI 
TaxTMI 
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.
Classification of cylinder
02 Nov 2024 
3 Replies 
748 Views Asked by
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. (AI Summary)
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. (AI Summary)