https://www.taxtmi.com/caselaws?id=364024 The case involved the classification of Brake Pads under GST, specifically whether they fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST. The Authority ruled that Brake Pads are correctly classified under ITC HSN 87083000, attracting a 28% GST rate as parts and accessories of motor vehicles. The decision was based on the manufacturing process and relevant HS codes, clarifying that mounted friction material on metal plates falls under the higher tax bracket. en-us Mon, 26 Mar 2018 00:00:00 +0530 Sat, 15 Sep 2018 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364024 The case involved the classification of Brake Pads under GST, specifically whether they fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST. The Authority ruled that Brake Pads are correctly classified under ITC HSN 87083000, attracting a 28% GST rate as parts and accessories of motor vehicles. The decision was based on the manufacturing process and relevant HS codes, clarifying that mounted friction material on metal plates falls under the higher tax bracket. Case-Laws GST Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364024