https://www.taxtmi.com/article/detailed?id=9711 Classification hinges on whether parts are for specific use in aircraft or generic use; fasteners are contended to be aircraft specific due to specialised materials (notably titanium), high performance requirements, unique manufacturing and traceability processes, manufacturer drawings and regulatory approvals, and thus support classification under the aircraft parts heading (8803/88033000), while revenue may challenge classification as generic base metal parts - making each determination a question of fact. en-us Mon, 15 Mar 2021 08:39:01 +0530 Thu, 18 Mar 2021 11:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9711 Classification hinges on whether parts are for specific use in aircraft or generic use; fasteners are contended to be aircraft specific due to specialised materials (notably titanium), high performance requirements, unique manufacturing and traceability processes, manufacturer drawings and regulatory approvals, and thus support classification under the aircraft parts heading (8803/88033000), while revenue may challenge classification as generic base metal parts - making each determination a question of fact. Articles Goods and Services Tax - GST Mon, 15 Mar 2021 08:39:01 +0530 https://www.taxtmi.com/article/detailed?id=9711