Breif Issue :
What is the classification of products referred to as Disc Brakes Pads manufactured and supplied by the applicant. The Applicant is covered under SI.No. 170 of Schedule IV of Notification 1/2017 dated 28.06.2017- Integrated Tax (Rate) (hereinafter referred to as the GST Tariff Notification), i.e., under Tariff Heading 8708 attracting GST at 28% or under SI.No.182 B of Schedule III of the Rate Notification i.e., under Tariff Heading 6813 attracting GST Rate of 18%?
Disk brake pads manufactured by the applicant are classified under the heading 87083000 and covered under SI. No. 170 of schedule IV of Notification No. 01/2017CT (Rate) dt 28.06.2017 and SI No. 170 of Schedule IV of G.O. (Ms) No. 62 dated 29.06.2017 attracting 28% GST.
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