Classification of goods - rate of GST - certain parts such as Couplers, Knuckle, Locks, Toggle, Yoke...

Classification of goods - rate of GST - certain parts such as Couplers, Knuckle, Locks, Toggle, Yoke etc. - parts of railway or tramway locomotives or rolling-stock - both the conditions are satisfied - the impugned goods (parts of coupling device) are classifiable under heading 8607.30. - Liable for GST @12% (earlier 5%) - AAR .....

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