Classification of Goods — Sections - 95,96,97,99,100 of the Central Goods and Services Tax Act, 2017 - The Applicant is inter-alia engaged in the manufacture of Rubber Tyres, Tubes and Flaps which are taxable under GST law. The Applicant requested to decide the question ”What is the classification and rate of CGST leviable on the product "E-rickshaw tyres“. The Authority held ”the product is classified and covered by Tariff Heading 4011 and the rate of tax shall be at the rate of 14 percent under MGST ACT, 2017 and 14 percent under CGST ACT, 2017“.—Ceat Limited, In Re…. [2018] 02 TAXLOK.COM 362 (AAR-Maharashtra)