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2018 (11) TMI 404 - AAR - GSTRate of GST - agricultural tractor trailers (attachment) parts leaf springs, disks, axels, hubs, & shacke pins meant for tractor trailers - Held that:- As per the description given by the applicant along with the photographs, the commodity shall be classified as ‘springs and leaves for springs of iron and steel’, the commodity falls under the HSN Code 7320 and it listed in the entry no 234 of schedule III of N/N. 01/2017-central tax (Rate), dated: 28.06.2017 and taxable at 9% for CGST and 9% for SGST. Ruling:- The commodity ‘Springs & leaves for springs of iron and steel’, falls under entry number 234 of schedule Ill of notification number 01/2017 - Central tax (Rate), dated : 28.06.2017 and taxable at 9% under CGST Act’2017 and 9% under APGST Act,2017.
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