https://www.taxtmi.com/caselaws?id=361542 AAR Uttarakhand ruled that disc brake pads and shoes used in automobiles are classifiable under Chapter 8708 of GST Tariff as motor vehicle parts rather than under Chapter 6813 as friction materials. The Authority determined that since mineral substances are not the principal component and the products are dedicated for use primarily with motor vehicles of headings 8701-8705, they qualify as automobile parts. Consequently, the applicable GST rate is 28% under Chapter 8708. en-us Wed, 14 Mar 2018 00:00:00 +0530 Sat, 01 Mar 2025 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361542 AAR Uttarakhand ruled that disc brake pads and shoes used in automobiles are classifiable under Chapter 8708 of GST Tariff as motor vehicle parts rather than under Chapter 6813 as friction materials. The Authority determined that since mineral substances are not the principal component and the products are dedicated for use primarily with motor vehicles of headings 8701-8705, they qualify as automobile parts. Consequently, the applicable GST rate is 28% under Chapter 8708. Case-Laws GST Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361542