The Advance Authority of Ruling (AAR), Gujarat has ruled that the manufacturing of emulator, pressure gauge, change over switch, and timing advance processor will attract a GST (Goods and Services Tax) at 28% rate 
Grab the information of revised GST slab rates on consumer products in India, Although GST council finalized the slab rates like 5%, 12%, 18% and 28%. The decision was provided in response to an application filed by M/s. Shri Mohit Ramespal Gupta, who is a manufacturer of electronic parts used in model fuel conversion systems. He manufactures parts like an emulator, pressure gauge, changes over switch, and timing advance processor among others.
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The applicant sought the ruling of the authority regarding the rate of State GST and Central GST under the GST Act and the HSN code applicable to such products. The bench of AAR, held by Mohit Agarwal and Sanjay Saxena ruled that the manufacturing of emulator, pressure gauge, change over switch, and timing advance processor will attract a GST at 28% (14% SGST and 14% CGST) and the HSN code applicable will be 87089900.
Because of COVID19, many organizations decided to downsize their workforce up to the maximum percentage, hence many youngsters lost their jobs. They are willing to start their own business also they intended to apply for new registration under GST for their business, but they have not to get GSTIN on prescribed time by the Dept. This issue needs to be addressed very quickly and GSTIN to be provided on time