Saloni Kumari | May 28, 2026 |
AAAR Haryana Reclassifies Brake Hoses Under HSN 4009, Fixes GST at 18%
The present appeal has been filed by Nichirin Imperial Autoparts India Private Limited, Faridabad, Haryana (Appellant), before the Appellate Authority for Advance Ruling (AAAR) Haryana under Section 100(1) of the Central Goods and Services Tax Act, 2017 and the Haryana Goods and Services Tax Act, 2017, challenging an earlier decision of the Authority for Advance Ruling (AAR) Haryana No. HR/ARI/09/2021-22, dated December 13, 2021.
The appellant company is involved in the business of manufacturing and importing automotive components, including Brake Hoses for two-wheelers and four-wheelers.
The appellant had also filed an application dated April 15, 2022, seeking condonation of delay, as the present appeal was filed 7 days late from the time limit prescribed under Section 100(2) of the Act. Consequently, to clarify the classification and applicable GST rate for its product, i.e., “Brake Hoses”, the appellant had sought the Authority for Advance Ruling (AAR), Haryana. The AAR Haryana, after examining the product manufactured by the appellant, classifies Brake Hoses under HSN 8708 with a GST rate of 28% for four-wheelers and under HSN 8714 with a GST rate of 5% for two-wheelers.
Being dissatisfied with the AAR Haryana’s ruling, the appellant thereafter approached the present AAAR Haryana, challenging the same under Section 100 of the Haryana Goods and Services Tax Act, 2017. The appellant prayed the AAAR to set aside the ruling of the AAR Haryana with effect from the date of the order.
The appellant had asked the following questions, seeking the Authority for Advance Ruling (AAR) Haryana:
The Appellate Authority for Advance Ruling (AAAR) Haryana, after examining the entire case of the appellant, decided to set aside the Authority for Advance Ruling (AAR) No. HR/ARI/09/2021-22, dated December 13, 2021, and held the product manufactured by the appellant, i.e., “Brake Hose”, is used as a part of braking systems in four-wheelers and two-wheelers, which, as per the GST law, should be classified under Heading 4009 – “Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows and flanges)”. Hence, it is liable to attract GST at 18%.
Accordingly, the appeal of Nichirin Imperial Autoparts India Private Limited, Faridabad, Haryana, has been allowed.
The AAAR Haryana has given the aforementioned ruling under Section 101(1) of the Haryana Goods and Services Tax Act, 2017, read with the Central Goods and Services Act, 2017.
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