Case of Nichirin Imperial Autoparts India Pvt Ltd, AAAR Haryana Ruling Dated 29th April 2026. AAAR held that Brake Hoses are appropriately classifiable under Heading 4009 of Chapter 40 as ‘Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their fittings’. Accordingly, the applicable GST rate was held to be 18%. The advance ruling was set aside and the appeal was allowed.