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2019 (10) TMI 560 - AAR - GSTClassification of goods - rate of GST - ‘Railway Seat & Parts Thereof’ exclusively used by Railways - HELD THAT:- Central Board of Excise & Customs has also vide Circular No. 15/90-CX.1 dated 07.05.1990 issued from F.NO. 13/2/90-CX.1, has Clarified that seats used in Railway Coaches are correctly classifiable under heading 9401. The applicant prior to GST regime were also classifying their product ‘Seats for Railway Coaches’ under Heading 9401 and clearing the same to M/s. Railway Coach Factory. Further, the Heading 9401 “Seats (Other Than those of Heading 9402), Whether or Not Convertible Into Beds, And Parts Thereof” is exhaustive. Hence, Seats even if they are meant to be fitted in railways coaches, would be covered under this heading - Therefore, the product ‘Seats for Railway Coaches’ would be covered in this heading only under 94018000.
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