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Classification is responsibility of supplier, purchaser is not obliged to indicate classification of goods he is purchasing.

In UOI v.Bharat Forge (2022)93 GST731+141 taxmann.com731+64 GSTL 3(SC), it has been held that  Classification is responsibility of supplier, purchaser is not obliged to indicate classification of goods he is purchasing.

Union_Of_India_vs_Bharat_Forge_Limited_on_16_August_2022