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GST - Highlights / Catch Notes

Home Highlights January 2025 Year 2025 This

Slack adjusters used in braking systems of buses and trucks are ...


Slack Adjusters for Buses/Trucks Taxed at 28% GST, Trailers at 18% GST, Classified by Application Under HSN Codes.

January 13, 2025

Case Laws     GST     AAR

Slack adjusters used in braking systems of buses and trucks are classifiable under HSN 87089900 as 'Parts and accessories of motor vehicles' attracting 28% GST. Slack adjusters used in trailers' braking systems are classifiable under HSN 87169010 as 'Parts and accessories of trailers' attracting 18% GST. Irrespective of OEM or aftermarket sales, correct classification based on application in buses/trucks or trailers should be ensured by the applicant.

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