https://www.taxtmi.com/caselaws?id=293561 Air springs made of vulcanised rubber were held outside HSN Heading 8607 because Section Note 2(a) to Section XVII excludes articles of vulcanised rubber, other than hard rubber, from Chapter 86. Applying the Customs Tariff structure used for GST classification, the goods were classified under Tariff Item 4016 95 90 as rubber articles. Once so classified, the applicable GST rate was taken from Notification No. 1/2017-Central Tax (Rate), and the goods attracted GST at 18%. en-us Wed, 20 Feb 2019 00:00:00 +0530 Fri, 28 Feb 2025 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293561 Air springs made of vulcanised rubber were held outside HSN Heading 8607 because Section Note 2(a) to Section XVII excludes articles of vulcanised rubber, other than hard rubber, from Chapter 86. Applying the Customs Tariff structure used for GST classification, the goods were classified under Tariff Item 4016 95 90 as rubber articles. Once so classified, the applicable GST rate was taken from Notification No. 1/2017-Central Tax (Rate), and the goods attracted GST at 18%. Case-Laws GST Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293561