Classification of Goods —What is the appropriate classification and rate of GST on the supply of such “Hydraulic Kit” cleared to dealers / distributors or OEMs cleared as such, which comprises of the Hydraulic cylinder and wet kit (with or without pump).

Hydraulic Kits are appropriately classifiable as ‘other engines and motors’ under heading 8412 and the rate of GST would as applicable to that heading in the Schedule at the relevant time. — Hyva India Pvt. Ltd., In Re… [2019] 09 TAXLOK.COM 087 (AAR-Maharashtra)