Home Case Index All Cases GST GST + AAR GST - 2020 (8) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (8) TMI 246 - AAR - GSTClassification of goods - rate of GST - certain parts such as Couplers, Knuckle, Locks, Toggle, Yoke etc. - parts of railway or tramway locomotives or rolling-stock - whether the impugned goods are liable to be classified under HSN 7325 and the applicable rate of GST is 18% or not? - HELD THAT:- Chapter heading 86 07 covers parts of railway or tramway locomotives or rolling- stock and heading 8607.30 covers hooks and other coupling devices, buffers, and parts thereof. Further the heading 8607 covers parts of railway, tramway locomotives or rolling-stock subject to fulfillment of both the following conditions. i. They must be identifiable as being suitable for use solely or principally with the above mentioned vehicles, and, ii. They must not be excluded by the provisions of the Notes to Section XVII. The applicant, in support of fulfillment of the first condition, submitted that the impugned goods are manufactured as per the pre-determined drawings of Indian Railways, on placement of order by M/s. Sanrok Enterprices (buyer), Faridabad, who are the main contractors for supply of the impugned goods. Further they also submitted that the buyer of the impugned goods have given an affidavit that the said goods supplied by the applicant are in turn supplied only to Indian Railways & the said goods are not useful for anyone other than the Indian Railways and thus the impugned goods are suitable for use solely with the Railway Locomotives. It is observed from the photographs submitted by the applicant that the goods are suitable only for coupling the railway bogies/wagons and hence the first conditions is fulfilled - It is observed that in the instant case the impugned goods (parts of coupling device) are suitable for use solely with the Railway Locomotives and also classified specifically under heading 8607.30. Thus the second condition also is fulfilled. Thus, the impugned goods (parts of coupling device) are classifiable under heading 8607.30. Rate of GST - HELD THAT:- The impugned goods are not covered under any other Schedules of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017. Further No refund of unutilized input tax credit shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supply of the impugned goods, in terms of Sl.No.14 of Notification No.5/2017-Central Tax (Rate) dated 28.06.2017.
|