AAR : Classifies Roller chains and Silent chains used is engines under CTH 7315 liable to 18% GST

Tamil Nadu AAR holds “Roller chains” classifiable under CTH 73151100 and “Inverted tooth chains or silent chains” under CTH 73151290 liable to 18% GST according to Explanation (iii) to Notification No. 1/2017-Central Tax (Rate); Observes that articulated link chains of steel such as roller chain, inverted tooth (silent) chains are included under 7315 irrespective of their intended use and whether they are cut to length or intended for particular use; Therefore finds i...