https://www.taxtmi.com/caselaws?id=800422 Outdoor playground equipment and eligible spare parts fall under sub-heading 95069990 and are treated as children's sports goods taxable at 5%. Outdoor gym equipment and eligible spare parts fall under sub-heading 95069190 as articles and equipment for general physical exercise, taxable at 18%. Parts solely or principally used with Chapter 95 equipment ordinarily follow the classification of that equipment. Bearings, however, are specifically described under heading 8482 and therefore take precedence over the general parts classification under the specific-description rule. Bearings are taxable at 18%, with the precise tariff item determined by their specifications. en-us Tue, 29 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800422 Outdoor playground equipment and eligible spare parts fall under sub-heading 95069990 and are treated as children's sports goods taxable at 5%. Outdoor gym equipment and eligible spare parts fall under sub-heading 95069190 as articles and equipment for general physical exercise, taxable at 18%. Parts solely or principally used with Chapter 95 equipment ordinarily follow the classification of that equipment. Bearings, however, are specifically described under heading 8482 and therefore take precedence over the general parts classification under the specific-description rule. Bearings are taxable at 18%, with the precise tariff item determined by their specifications. Case-Laws GST Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800422