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GST - Highlights / Catch Notes

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Classification of goods - rate of GST - HSN Tariff - fire safety ...


Fire safety product on trolley classified under HSN 84131990, not as firefighting vehicle under Tariff 8705.

May 20, 2022

Case Laws     GST     AAR

Classification of goods - rate of GST - HSN Tariff - fire safety product assembled on trolley - The subject product is not a Fire fighting vehicle as described at Tariff 8705. The subject goods have ultrahigh pressure pump driven through the engine to discharge water at a specified LPM at specified pressure (bar) and thereby the goods need to be fitted or designed to be fitted with pressure measuring device - the said Fire safety product trolley at HSN 84131990. - AAR

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