https://www.taxtmi.com/caselaws?id=367300 Parts of fuel injection pumps for diesel engines are classified under residual Tariff Heading 8413 91 90 because they are identifiable as pump parts but do not fall within the specific sub-headings for reciprocating, centrifugal, deep well turbine, other rotary, or hand pumps. The same goods are also covered by Entry 453 of Schedule III of Notification No. 1/2017-Integrated Tax (Rate), since they are not covered by the specific entries in Schedules I, II, IV, V or VI and are treated as goods not otherwise specified. The applicable IGST rate is therefore 18% under the residuary entry. en-us Mon, 06 Aug 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367300 Parts of fuel injection pumps for diesel engines are classified under residual Tariff Heading 8413 91 90 because they are identifiable as pump parts but do not fall within the specific sub-headings for reciprocating, centrifugal, deep well turbine, other rotary, or hand pumps. The same goods are also covered by Entry 453 of Schedule III of Notification No. 1/2017-Integrated Tax (Rate), since they are not covered by the specific entries in Schedules I, II, IV, V or VI and are treated as goods not otherwise specified. The applicable IGST rate is therefore 18% under the residuary entry. Case-Laws GST Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367300