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2020 (6) TMI 539 - AAR - GSTClassification of goods - Change over switch - Emulator - Timing Advance Processor - Pressure Guage - tax rate of SGST and CGST - HSN Code - HELD THAT:- Looking to the use of the parts of vehicles manufactured by the applicant, it can be concluded that the same fall under HSN code: 87089900 only - The same also appears at Sr.No.170 of Schedule-IV of Notification No:1/2017-Central Tax (Rate) dated 28.06.2017 on which GST applicable is 28%.
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