Hand-held Vehicle Battery Replacement Multitools with Voltage Indicators Classified Under Chapter Heading 8204 for GST

The AAR ruled on classification of hand-held multitools designed for battery replacement in vehicles. The tools primarily consist of integrated spanners with additional components like screwdrivers, hex keys, and battery voltage indicators showing charge levels (25%, 50%, 75%, 100%). While the tools incorporate electrical components (battery indicators) under Chapter 85, their primary function remains mechanical battery replacement. The Authority determined that since spanners constitute the major component, the multitools should be classified under Chapter Heading 8204 despite having integrated electrical features. The additional battery indicator functionality does not alter the tool's core purpose. Consequently, these multitools attract GST at 18% rate under Chapter Heading 8204. .....

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