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GIB/HR/ROULUNDS BRAKING/26.03.18/AAR-110 View Pdf    View Pdf

Breif Issue :

Brake Pad and Auto Parts, whether to fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST?
Brake pads used as brake assembly and its parts thereof for tractors attract 18% GST and Brake pads manufactured  as parts and accessories of motor vehicle of heading 8701 to 8705 attract 28% GST.

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