Rate of GST — CGST/GST - Applicability of Tax - The applicant is engaged in the activity of manufacturers of Tractor Trailors and Leaf Springs. The applicant sought advance ruling on the issue “Applicable rate on agricultural tractor trailers (attachment) parts leaf springs, disks, axels, hubs, & shacke pins meant for tractor trailers.” The Authority Ruled out that the commodity ‘Springs & leaves for springs of iron and steel’, falls under entry number 234 of schedule III of notification number 1/2017 - Central tax (Rate), dated : 28.06.2017 and taxable at 9% under CGST Act’2017 and 9% under APGST Act,2017.Trailer Springs (Trailor Springs) [2018] 5 TAXLOK.COM 011 (AAR-AP)