AAR: Classifies ‘LPG Conversion Kits’ under Heading 8409, liable to 28% GST

Karnataka AAR classifies the applicant’s product ‘LPG Conversion Kits for automobiles’ under HSN 8409 99 90, liable to GST at 28%; Noting that the product in the instant case is specific to the engine of an auto rickshaw (three wheeler), infers that the conversion kit, which enables the petrol or diesel vehicles to run on gas (LPG/CNG), is a part suitable solely or principally with auto rickshaw engines covered under Heading 8407/8408; Refers to CESTAT, Chennai rul...