AAR: ‘Hydraulic Kit’, not part of motor vehicle, classifiable under Heading 8412, taxable at 18%

Maharashtra AAR holds that ‘Hydraulic Kits’ containing Hydraulic cylinder and wet kit (with or without pump) are classifiable under heading 8412 as ‘other engines and motors’ in view of Explanatory Note to heading 8412 and Note 4 to Section XVI, taxable at 9% CGST; Clarifies that ‘Hydraulic Kits’ would not merit classification as part of motor vehicle even though it is fitted to a motor vehicle in view of exclusions provided in Explanatory notes to Section XVII an...