GST Rate of 18% is applicable onParts of Fuel Injection Pumps for diesel engines: AAR

GST Rate of 18% is applicable onParts of Fuel Injection Pumps for diesel engines : AAR | Ruling by TheAuthority of Advance Ruling Karnataka

CA Deepak Gupta

Nov 1, 2018

Last update on Nov 1, 2018

GST Rate of 18% is applicable onParts of Fuel Injection Pumps for diesel engines: AAR | Ruling by TheAuthority of Advance Ruling Karnataka In matter of Maini Precision Products Ltd. The Extract of ruling is given below:

GST Rate of 18% is applicable onParts of Fuel Injection Pumps for diesel engines

RULING

The Parts of Fuel Injection Pumps for diesel engines are classifiable under Tariff Heading 8413 91 90 as per the Customs Tariff Act, 1975
The Parts of Fuel Injection Pumps for diesel engines are covered under the entry no. 453 of Schedule III of Notification No.1/ 2017 Integrated tax (Rate) dated 28.06.2017 and hence liable to tax at 18% under the Integrated Goods and Services Tax Act, 2017.

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