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Parts of vehicles falls under HSN code 87089900 and rate of tax is 28%

Classification of Goods The applicant has submitted that they are engaged in the business of manufacturing different types of model fuel conversion electronic parts mainly used for converting vehicle from petrol to gas (CNG/LPG) and vice-versa.

They have submitted the details of the parts manufactured by them along with their use i.e. Change over switch, emulator, timing advance processor and pressure guage. The applicant has also given the details of the materials used in the manufacture of the above products and wants to know the HSN code of the aforementioned products/goods with tax rates.

Ruling— The tax rate of SGST and CGST on the products/goods manufactured by the applicant would be 28%. The HSN applicable on these products would be 87089900.—Mohit Rameshpal Gupta, In Re… [2020] 24 TAXLOK.COM 048 (AAR-Gujarat)