28% of GST is applicable on Manufacturing of Change over Switch, Emulator, Timing Advance Processor, Pressure Gauge

The Gujarat Bench of the AAR has held that a GST of 28% viz. 14% SGST and 14% CGST is applicable to the manufacturing of Change over switch, Emulator, Timing Advance Processor, and Pressure Gauge. The applicant was a manufacturer of different types of model fuel conversion electronic parts which are mainly used for converting vehicles from petrol to gas and vice-versa. The applicant had sought an advanced ruling to clarify what rate of SGST and CGST is applicable under the Goods and Service Tax Act and which HSN code will apply to this category of supply. The Gujarat Bench of the AAR held that a tax rate of 14% each, viz. 28% in all is applicable to the supply of such products.