https://www.taxtmi.com/caselaws?id=382342 The hydraulic kit, consisting of cylinders, pump, valves, hoses and an oil tank assembled to lift and control a vehicle body, was classified under heading 8412 as a hydraulic system. The ruling applied the Explanatory Notes to heading 8412, Note 4 to Section XVI, and Rule 2(a) to treat the unassembled kit as a functional unit having the essential character of the complete article. Classification as motor vehicle parts under headings 8708, 8714 or 8716 was rejected because the kit was not suitable solely or principally for those vehicles and was excluded by Note 2(e) to Section XVII. The GST rate applicable to heading 8412 therefore applied. en-us Mon, 18 Feb 2019 00:00:00 +0530 Mon, 10 Mar 2025 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382342 The hydraulic kit, consisting of cylinders, pump, valves, hoses and an oil tank assembled to lift and control a vehicle body, was classified under heading 8412 as a hydraulic system. The ruling applied the Explanatory Notes to heading 8412, Note 4 to Section XVI, and Rule 2(a) to treat the unassembled kit as a functional unit having the essential character of the complete article. Classification as motor vehicle parts under headings 8708, 8714 or 8716 was rejected because the kit was not suitable solely or principally for those vehicles and was excluded by Note 2(e) to Section XVII. The GST rate applicable to heading 8412 therefore applied. Case-Laws GST Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382342