https://www.taxtmi.com/caselaws?id=396164 Motor-vehicle fuel conversion electronic parts used in vehicles running on petrol and CNG or LPG were treated as parts and accessories of motor vehicles under Heading 8708, because their essential function was to enable fuel switching, control petrol flow, or indicate gas pressure. On that basis, the goods were classified under HSN 87089900 and attracted GST at 28% under Schedule IV. The alternative classification suggested by the applicant under a higher-rated instrument heading was rejected because the goods were not independent measuring instruments but vehicle-specific components. en-us Tue, 19 May 2020 00:00:00 +0530 Tue, 18 Mar 2025 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396164 Motor-vehicle fuel conversion electronic parts used in vehicles running on petrol and CNG or LPG were treated as parts and accessories of motor vehicles under Heading 8708, because their essential function was to enable fuel switching, control petrol flow, or indicate gas pressure. On that basis, the goods were classified under HSN 87089900 and attracted GST at 28% under Schedule IV. The alternative classification suggested by the applicant under a higher-rated instrument heading was rejected because the goods were not independent measuring instruments but vehicle-specific components. Case-Laws GST Tue, 19 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396164