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2022 (9) TMI 727 - AAR - GSTClassification of goods - roof mounted Air-conditioning unit especially for use in railway coaches (manufactured as per railway design) - classifiable under HSN- 8415 1090- IGST @ 28% or under HSN 8607 99 - IGST @ 18% as parts of Railway Coaches; Locomotives? - HELD THAT:- It can be inferred that Roof Mounted Air Conditioning unit manufactured and supplied by the applicant is squarely covered under HSN 84.15 irrespective of field of industry in which they are used. On perusal of chapter note 2 of chapter 86, it can be observed that ‘Roof Mounted Air-conditioning units’ are not covered specifically under HSN 8607. As the word ‘inter alia.’ is mentioned in chapter note 2, it is necessary to go through the Explanatory Notes to HSN 8607 - it is evident that for a part to be covered under HSN 8607, the above-said two conditions need to be fulfilled in toto. The second condition prescribed is that the parts will get classified under HSN 8607 only if they are not excluded by the provisions of the Notes to Section XVII. Note 2 read with Explanatory Notes specifically excludes ‘Air Conditioning Machines (heading 84. 15)’ from falling under HSN of Section XVII and more so, from HSN 8607. Therefore, by virtue of Note 2 (e) to Section XVII read with Explanatory Notes, ‘Air Conditioning Machines (heading 84.15)’ are excluded from this Section . Therefore, the very first condition is not satisfied in the case of applicant. Further, the three conditions, as enumerated above. show that any parts made specifically for railways and not covered under headings 84:01 to 84.79 - Moreover, three conditions prescribed for any Item to be classified as a part in Chapter 86 are also not Fulfilled in the instant case. The Roof Mourned Air-Conditioning unit manufactured by the applicant are classifiable under HSN Heading 8415 and the classification of the goods shall not after on account of supply by them to Railways.
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