2025-VIL-03-AAR
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SGST Advance Ruling Authority

GST – Tamil Nadu AAR - Classification and applicable rate of GST on 'Slack Adjusters' used in the braking system of Buses, Trucks and Trailers - HELD - The Slack Adjusters used in the braking system of Buses and Trucks are classifiable under HSN 87089900 as 'Parts and accessories of motor vehicles of heading 8701 to 8705 ---Others' and attract GST at the rate of 28% - The Slack Adjusters used in the braking system of Trailers are classifiable under HSN 87169010 as 'Parts and accessories of trailers' and attract GST at the rate of 18% - The Slack Adjusters used in Buses/Trucks and Trailers have distinct technical specifications and end-use applications, and hence, the HSN classification and GST rates should be determined based on the actual usage and not the purchase orders received from customers - Whether the supply of Slack Adjusters used predominantly in the Truck and Bus applications could be classified under HSN 87169010 (18% GST) applicable for Trailers and used in the aftermarket - HELD - The Slack Adjusters used in the braking system of Buses and Trucks are correctly classified under HSN 87089900 at 28% GST, irrespective of the end-use (OEM or aftermarket). The applicant was advised to continue the current classification based on the distinct technical characteristics and end-use of the Slack Adjusters and maintain documentary evidence such as purchase orders and product specifications.
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