https://www.taxtmi.com/caselaws?id=294048 An air conditioner hose assembly made of vulcanised rubber was classified under Chapter Heading 4009 of the GST Tariff because the specific description of tubes, pipes and hoses of vulcanised rubber prevailed over the broader parts entry under Chapter Heading 8415. Rule 2(a) of the General Rules for the Interpretation was considered, but the product's material composition and commercial understanding supported classification as a hose assembly rather than as an air-conditioning part. GST was therefore to apply at the rate prescribed for Chapter 4009 under Notification No. 01/2017-Central Tax (Rate). en-us Fri, 20 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294048 An air conditioner hose assembly made of vulcanised rubber was classified under Chapter Heading 4009 of the GST Tariff because the specific description of tubes, pipes and hoses of vulcanised rubber prevailed over the broader parts entry under Chapter Heading 8415. Rule 2(a) of the General Rules for the Interpretation was considered, but the product's material composition and commercial understanding supported classification as a hose assembly rather than as an air-conditioning part. GST was therefore to apply at the rate prescribed for Chapter 4009 under Notification No. 01/2017-Central Tax (Rate). Case-Laws GST Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294048