TMI Blog2018 (7) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... platforms), Motor vehicles for transport of 10 over more person, Motor cars and other Motor vehicles principally designed for the transport of person (other than those of headings 8702), including station wagons and racing cars, Motor Vehicles for transport of goods and special purpose motor vehicles respectively. Vide N/N. 1/2017-Central Tax (Rate), dated 28.06.2017, as amended from time to time and the corresponding State tax N/N. 35/ST-2, dated 30.06.2017 as amended from time to time, the parts and accessories of motor vehicles of heading 8701 to 8705 (other than specified parts of tractors) as classifiable under HSN 8708 attract 14% CGST & 14% HGST totaling 28% GST. Ruling:- The Brake Pads, i.e., friction material mounted on met ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Material and articles thereof not mounted for brakes and the ITC HSN 87083000 attracting 28% GST (14% CGST + 14% SGST) is for Brakes and Servo- Brakes and parts thereof. It has further been reported that the applicant manufactures Brake Pads by pasting frictional material on the sheet metal back plate. The process of pasting this frictional material is by the process called 'mounting'. Since the applicant manufactures Brake Pads by mounting Friction Material on metal sheets, it's manufactured product is not covered by ITC HSN 6813 so as to attract 18% GST. The product. 'Brake Pads' manufactured by the applicant by mounting Friction material on metal sheets, therefore, is correctly classifiable under ITC HSN 8708 and ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Remarks 1. ITC HS 6813 Friction Material And Articles Thereof (For Example, Sheets, Rolls, Strips, Segments, Discs, Washers, Pads), Not Mounted, For Brakes, For Clutches Or The Like, With A Basis Of Asbestos, Of Other Mineral Substances Or Of Cellulose, Whether Or Not Combined with textile or other materials. The heading specifically excludes mounted friction material and articles thereof for brakes. 2. ITC HS 8708 Parts and accessories of motor vehicles of headings 8701 to 8705 3. ITC HS 87083000 Brakes and servo-brakes; parts thereof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- The Brake Pads, i.e., friction material mounted on metal plate, manufactured by the applicant for motor vehicles of headings 8701 to 8705 (other than specified parts of tractors) are correctly classifiable under HSN 87083000 of the Custom Tariff Act. In view of the notification no. 1/2017-Central Tax (Rate), dated 28.06.2017, as amended from time to time and the corresponding State tax notification no. 35/ST-2, dated 30.06.2017 as amended from time to time, the brake pads for use as brake assembly and its parts thereof for tractors attract 18% GST (9% CGST+9% HGST) and the brake pads manufactured as parts and accessories of motor vehicles of heading 8701 to 8705 (other than tractors) attract 28% CST (14% CGST+14% HGST). Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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