AAR: Door-handle, Glove box locking made of plastic for motor vehicles, taxable at 18% under heading 3926

Maharashtra AAR holds that Door-handle, Fittings made of plastic for motor vehicle’s doors such as bracket, housing, bracket housing, stator, gasket and Glove box locking are classifiable under Chapter 3926 taxable at 18% GST; Clarifies that the above mentioned goods will be categorized as parts of general use as per Note 2 to Section XV and hence will be classified according to the constituent material; Rejects Revenue’s contention that these goods merit c...