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    <title>2019 (10) TMI 1014 - AUTHORITY FOR ADVANCE RULING, KARNATAKA</title>
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    <description>The Authority classified LPG Conversion Kits under HSN 8409 99 90, subject to a 14% tax rate under the CGST and KGST Acts. Relying on precedent and the specific use for auto rickshaws, the kits were deemed as parts suitable for engines, aligning with Tariff Heading 8409. This ruling clarifies the classification and tax implications for LPG Conversion Kits under the GST Acts.</description>
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      <description>The Authority classified LPG Conversion Kits under HSN 8409 99 90, subject to a 14% tax rate under the CGST and KGST Acts. Relying on precedent and the specific use for auto rickshaws, the kits were deemed as parts suitable for engines, aligning with Tariff Heading 8409. This ruling clarifies the classification and tax implications for LPG Conversion Kits under the GST Acts.</description>
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