AAR: Vehicle parts allowing engine to switch from petrol to CNG/LPG taxable at 28%

Gujarat AAR classifies fuel conversion electronic parts mainly used for converting vehicle from petrol to gas (CNG/LPG) and vice-versa, manufactured by the applicant under HSN 87089900, taxable at 28%, as per Sr.No.170 of Schedule-IV of Notification No:1/2017-Central Tax (Rate); On assay of the uses of the products viz. change over switch, emulator, timing advance processor and pressure gauge, learns that such products can only form parts of vehicles which run alternatively b...