TMI Blog2020 (1) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Government has already clarified that only goods of chapter 86 of GST Tariff Act, 2017 will attract GST @ 5% if supplied to the Railways and goods falling in any other chapter of GST Tariff Act, 2017 will attract GST rate applicable to the such goods whether the same supplied to railways or otherwise. Thus, Rubber Pad falls under Chapter 4016 of the GST Tariff Act, 2017 and attract GST @ 18% [9% CGST + 9% SGST] as on date. - AAR No. 06/2019-20 In Application No. 04/2019-20 - - - Dated:- 11-12-2019 - SHRI VIPIN CHANDRA AND SHRI AMIT GUPTA, MEMBER Present for the Applicant: Mr. Raj Kumar Dhingra, Partner Mr. Harbir Singh, Advocate Present for the Jurisdictional Officer: None Under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of any goods or services or both (b) Applicability of a notification issued under the provisions of this Act, (c) Determination of time and value of supply of goods or services or both, (d) Admissibility of input tax credit of tax paid or deemed to have been paid (e) Determination of the liability to pay tax on any goods or services or both (f) Whether the applicant is required to be registered (g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term 4. Since applicant has sought advance ruling on classification dete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax credit and b. other goods [falling in any other chapter], would attract the general applicable GST rates to such goods, under the aforesaid notifications, even if supplied to the railways. 7. On perusal of said Circular (supra), we observe that the Government has already clarified that only goods of chapter 86 of GST Tariff Act, 2017 will attract GST @ 5% if supplied to the Railways and goods falling in any other chapter of GST Tariff Act, 2017 will attract GST rate applicable to the such goods whether the same supplied to railways or otherwise. 8. On perusal of GST Tariff Act, 2017 and available record, we find that Rubber Pad falls under Chapter 4016 of the GST Tariff Act, 2017 and attract GST @ 18% ..... X X X X Extracts X X X X X X X X Extracts X X X X
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