Slack adjusters used in braking systems of buses and trucks are classifiable under HSN 87089900 as...

Slack adjusters used in the braking systems of buses and trucks are classified under HSN 87089900 as 'Parts and accessories of motor vehicles,' attracting a 28% GST. Those used in trailers' braking systems fall under HSN 87169010 as 'Parts and accessories of trailers,' attracting an 18% GST. The classification should be based on their application in either buses/trucks or trailers, regardless of whether they are sold as original equipment manufacturer (OEM) parts or in the aftermarket. .....

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