https://www.taxtmi.com/caselaws?id=293125 Tariff classification of Starter Ring Gear, Universal joint Cross and Starter Ring Gear Flywheel Assembly was determined by comparing the competing headings and applying the interpretative rules under the GST rate notification. Heading 8708 was treated as covering parts and accessories of motor vehicles, while heading 8483 covered transmission components such as flywheels, gears and universal joints; the Explanatory Notes to heading 87.08 excluded internal engine parts falling under heading 84.83. On that basis, Starter Ring Gear and Universal joint Cross were classified under heading 8708 and taxed at 28%, while Starter Ring Gear Flywheel Assembly was classified under heading 8483 and taxed at 18%. en-us Fri, 18 Oct 2019 00:00:00 +0530 Wed, 12 Mar 2025 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293125 Tariff classification of Starter Ring Gear, Universal joint Cross and Starter Ring Gear Flywheel Assembly was determined by comparing the competing headings and applying the interpretative rules under the GST rate notification. Heading 8708 was treated as covering parts and accessories of motor vehicles, while heading 8483 covered transmission components such as flywheels, gears and universal joints; the Explanatory Notes to heading 87.08 excluded internal engine parts falling under heading 84.83. On that basis, Starter Ring Gear and Universal joint Cross were classified under heading 8708 and taxed at 28%, while Starter Ring Gear Flywheel Assembly was classified under heading 8483 and taxed at 18%. Case-Laws GST Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293125