GST classification for friction materials confirms applicability of the prescribed tax rate and a specific disc brake pad clarification. GST at 18% applies to friction material and articles not mounted for brakes or clutches, based on asbestos, other mineral substances or cellulose, whether or not combined with textiles or other materials; a specific clarification on disc brake pads is contained in the cited circular, and the tariff entry was inserted by notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST classification for friction materials confirms applicability of the prescribed tax rate and a specific disc brake pad clarification.
GST at 18% applies to friction material and articles not mounted for brakes or clutches, based on asbestos, other mineral substances or cellulose, whether or not combined with textiles or other materials; a specific clarification on disc brake pads is contained in the cited circular, and the tariff entry was inserted by notification.
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