https://www.taxtmi.com/caselaws?id=766174 AAR held that the hand-held multi-tools, whose principal component is a spanner integrated with screwdrivers, hex keys and a battery voltage indicator, are classifiable as hand-operated spanners under HSN chapter heading 8204 and attract GST at 18%. The battery indicator is an ancillary feature that does not change the tools' primary character. A separate question on whether GST could "ascertain the nature" of the products was found unclear and beyond the scope of section 97(2) CGST Act and therefore not answered. en-us Mon, 02 Dec 2024 00:00:00 +0530 Tue, 04 Nov 2025 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766174 AAR held that the hand-held multi-tools, whose principal component is a spanner integrated with screwdrivers, hex keys and a battery voltage indicator, are classifiable as hand-operated spanners under HSN chapter heading 8204 and attract GST at 18%. The battery indicator is an ancillary feature that does not change the tools' primary character. A separate question on whether GST could "ascertain the nature" of the products was found unclear and beyond the scope of section 97(2) CGST Act and therefore not answered. Case-Laws GST Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766174