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GST - Highlights / Catch Notes

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Classification of goods - Automobile Accessories - Electrical & ...


Electric vehicle spare parts not detailed in Notification No. 01/2017, classified under residual entry S.No 453, Schedule-III by AAR.

September 19, 2023

Case Laws     GST     AAR

Classification of goods - Automobile Accessories - Electrical & mechanical spare parts of electric vehicle - Electrical & mechanical spare parts of electric vehicle are not covered by any description in the Notification No. 01/2017. Therefore they fall under residual entry S.No 453 of Schedule-III - AAR

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