Classification of Goods — Force Motors is fully vertically integrated, making its own engines, chassis, gear boxes, axles, bodies etc. for the entire product range. It provides appropriate solutions for transport -both goods, as well as passenger -rugged, reliable and efficient transport solutions for every need - rural or urban, long distance or local, over good roads or bad tracks. The Applicant sought Advance ruling on the question whether to classify Utility Van under chapter Pleading 8703 or Chapter Heading 8704. The Authority ruled out that Utility Vehicles, predominantly designed for transportation of goods conforming to the norms of Category N vehicles as per Automotive Industry Standards AIS 053, shall merit classification under Chapter 8704 of the GST Tariff and shall be chargeable to GST at the rate prevailing at the time of supply. — Force Motors Limited, In Re… [2019] 16 TAXLOK.COM 194 (AAR-Madhya Pradesh)