Classification of Goods — In view of the above, we hold that the various ‘Sight Vision Equipments’ manufactured and repaired by the applicant for further exclusive use in armoured tanks will be classified under HSN code 9013 of the GST Tariff Act and accordingly, as per chapter sub-heading 90131090, supply of these various equipments will attract GST at the rate of 18% (CGST@ 9% + SGST @ 9%].Opto Electronics Factory, In Re… [2019] 09 TAXLOK.COM 057 (AAR-Uttarakhand)