Classification of Goods — The applicant is supplying the auto gas conversion kits which enable the petrol or diesel vehicles to run on Gas i.e. LPG or CNG. The “Conversion Kit” consists all the components for Petrol run vehicle to run on LPG or CNG as the case may be, such as Cylinder, Valves, Pressure Regulators, Hose, Flow Control Systems, Level Indication, Bi-fuel operation change over system, nuts, bolts, fabrication items, etc. All the parts from cylinder to gas air mixer put together is called as LPG/CNG Conversion Kit. The applicant sought advance ruling on the classification of their product “LPG Conversion Kit for Automobiles”. The Authority ruled out that  the LPG Conversion Kits are classifiable under HSN 8409 99 90 and liable to lax at 14% under the CGST Act, 2017 and 14% under the KGST Act, 2017. — Sagas Autotec Pvt. Ltd., In Re… [2019] 16 TAXLOK.COM 141 (AAR-Karnataka)