Classification of Goods — We hereby take decision against application dtd 22.07.2017 of M/s Aakash Engineers, Plot No. 277/2, Village-Dadra, Silvassa., and pronounce Advance Ruling that Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre designed for transportation of baggage and light cargo with a minimum payload. The trolley is rugged and is suitable and treated for outdoor use is correctly classifiable under HSN 87168090. Their application dtd 17.05.2018 is disposed off accordingly. Present decision will be applicable for the payment of all types of taxes i.e. CGST/IGST and UTGST.Aakash Engineers [2018] 3 TAXLOK.COM 034 (AAR-Dadar & Nagar Haveli)