{"id":75843,"date":"2026-06-01T08:25:53","date_gmt":"2026-06-01T08:25:53","guid":{"rendered":""},"modified":"2026-06-01T08:25:53","modified_gmt":"2026-06-01T08:25:53","slug":"essential-character-test-places-brake-hoses-under-vulcanised-rubber-heading-despite-automotive-use-and-fittings","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75843","title":{"rendered":"Essential character test places brake hoses under vulcanised rubber heading despite automotive use and fittings."},"content":{"rendered":"<p>Essential character test places brake hoses under vulcanised rubber heading despite automotive use and fittings.<br \/>Case-Laws<br \/>GST<br \/>Brake hoses for two-wheelers and four-wheelers were treated as tubes, pipes and hoses of vulcanised rubber under Heading 4009 because the rubber component gave the goods their essential character under GRI 3(b). Steel fittings and automotive braking use did not change their classification, as Heading 4009 covers hoses with or without fittings. Section XVII vehicle-part classification was rejected because the conditions for applying those notes were not satisfied and the goods were more specifically covered elsewhere. The prior classification under Chapter 87 was set aside, and the applicable GST rate was held to be 18%.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=100339\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Essential character test places brake hoses under vulcanised rubber heading despite automotive use and fittings.Case-LawsGSTBrake hoses for two-wheelers and four-wheelers were treated as tubes, pipes and hoses of vulcanised rubber under Heading 4009 be&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75843","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75843","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75843"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75843\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75843"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75843"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}