Classification of Goods — GST Act, 2017 - The product of the Applicant Company is engaged in manufacturing of Non Asbestos Disk Brake Pads in collaboration with Advics Japan. These Disk Brake Pads are used in Braking system of passenger Cars. The Applicant sought clarification on the issue “whether under which HSN Code our Product (Disc Brake Pads “DBP) to be classified under 6813 or under 8708 as there are different rate charged in both code”? The Authority ruled out that the Product i.e. Disc Brake Pads falls under chapter heading 8708 and would be liable to tax @28% (14% each under CGST and MGST Act).Compo Advice India Private Limited [2018] 2 TAXLOK.COM 179 (AAR-MAHARASHTRA)