Classification of goods - Instruments Cluster is a combination ...
Instruments Cluster for Vehicles Classified as Distinct Product, Taxed at 28% Rate.
July 23, 2019
Case Laws GST AAR
Classification of goods - Instruments Cluster is a combination of instrumentation including Speedometer, Tachometer, Odometer, Fuel Gauge, Temp. Gauges, Buzzers & Clock Display etc. - ‘Cluster’ is purely a different manufactured product resulted by way of assembling and connecting various component on single electronic platform and which are solely used in vehicles - liable to tax@ 28 %
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