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2022 (2) TMI 826 - AAR - GSTClassification of goods - Coach Work like DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains of Railway Rolling Stock - to be classified under HSN 8607 or not - HELD THAT:- In the instant case, it is observed that the "DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains of Railway Rolling Stock" would be manufactured by the applicant, strictly as per the specification and design provided by the Indian Railways (RDSO) and meant to be solely used in railway rolling stock and nowhere else. Accordingly, we observe that the ratio of the above referred judgments is squarely applicable in the instant case and the "DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains of Railway Rolling Stock" are classifiable under Tariff heading 86079920 i.e. "Parts of tramway, locomotives and running stock". It is found that in Form GST ARA-01, the applicant has sought ruling on the question "classification of Coachwork like DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains of Railway Rolling Stock" only but in their letter dated 12.08.2021, the applicant has also sought ruling on the questions that if the above product is supplied to the Indian Railways or through other vendors/suppliers, what would be provision and classification of the products and rate of GST on said products supplied to Railway through its vendors. The question mentioned in statutory 'Form GST ARA-01' is to be answered only and other questions raised in forwarding letter are not worth consideration by the Authority of Advance Ruling.
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