https://www.taxtmi.com/caselaws?id=764553 The AAR Tamil Nadu ruled on GST classification of slack adjusters used in braking systems. Slack adjusters for buses and trucks are classified under HSN 87089900 as motor vehicle parts, attracting 28% GST. Slack adjusters for trailers are classified under HSN 87169010 as trailer parts, attracting 18% GST. The ruling clarified that classification depends on the specific vehicle application, not customer type or purchase order specifications. The applicant must ensure correct classification based on actual product use rather than customer categorization. en-us Thu, 05 Dec 2024 00:00:00 +0530 Sat, 11 Jan 2025 12:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764553 The AAR Tamil Nadu ruled on GST classification of slack adjusters used in braking systems. Slack adjusters for buses and trucks are classified under HSN 87089900 as motor vehicle parts, attracting 28% GST. Slack adjusters for trailers are classified under HSN 87169010 as trailer parts, attracting 18% GST. The ruling clarified that classification depends on the specific vehicle application, not customer type or purchase order specifications. The applicant must ensure correct classification based on actual product use rather than customer categorization. Case-Laws GST Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764553