Whether "Air Springs" manufactured and supplied will be classifiable under Tariff heading 40169990 as opposed to Tariff heading 8708 9900 and attract GST at 18%?

AUTHORITY FOR ADVANCE RULING, TAMILNADU
DOOR NO.32, INTEGRATED COMMERCIAL TAXES OFFICE COMPLEX
5TH FLOOR, ROOM NO. 503, ELEPHANT GATE BRIDGE ROAD,
CHENNAI -600 003.
PROCEEDINGS OF THE AUTHORITY FOR ADVANCE RULING U/s.98 OF THE
GOODS AND SERVICES TAX ACT, 2017.
Members present are:

1. Thiru Senthilvelavan B., I.R.S., Member/ Additional Commissioner, Office of the Commissioner of GST & Central Excise, Chennai -600 034.

2. Thiru KurinjiSelvaan V.S., M.Sc., (Agri.), M.B.A., Member/ Joint Commissioner (ST) Authority for Advance Ruling, .Tamil Nadu, Chennai-600 003.

ORDER No.01/ARA/2021 Dated 24.02.2021 

Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of COST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.

At the outset, we would like to make it clear that the provisions of boththe Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore,unless a mention is specifically made to such dissimilar provisions, areference to the Central Goods and Service Tax Act would also mean areference to the same provisions under the Tamil Nadu Goods and Service Tax Act. 

SI AIR SPRINGS PRIVATE LIMITED, S.Nos 19/3 & 14/2-A, Poosaripatti Post,Kallikulam Village, Melur Taluk, Madurai - 625122 (hereinafter called the'Applicant') is registered under the GST Vide GSTIN 33AABCF1689G lZQ. They areengaged in the manufacture and sale of "Air Springs" which are used in airsuspension system for buses, trucks and trailers. They have sought Advance Ruling on the following question:

Whether "Air Springs" manufactured and supplied by them will be correctly classifiable under Tariff heading 40169990 as opposed to Tariff heading 8708 9900 and attract GST at the rate of 18%.

The Applicant has submitted the copy of application in Form GST ARA - 01 andalso submitted a copy of Challan evidencing payment of application fees of Rs.5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rulee 2017.

2.1 The Applicant has stated that the composition, function and usage of the 'Air Springs' manufactured and sold by them are as below: 

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