AAR: Classifies Instruments Cluster under heading 8708 as parts of motor vehicle, taxable at 28%

Maharashtra AAR holds that Instrument Cluster supplied by the applicant merits classification under HSN 8708 as ‘parts of motor vehicles’, liable to 28% GST; Finds that it is manufactured by using various components such as speedometer, fuel gauge, pointer, illumination and warning indicator-lamps, temperature gauge, clock, battery voltage level indicator, service or maintenance indication, mean and maximum speed, warning indicator-LEDs, etc.; Observes that ‘Cluster’ ...