9911796707
TMI Blog2018 (1) TMI 1656X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany engaged in manufacturing of Water Tank Assembly and manufacturing plant at C-54, 55 & 56, Phase-IV, NS-7 & 8, Phase-VI, B-13, B-14 (P), B-27 (P) & B-28, Adityapur Industrial Area, Gamharia, Dist. - Seraikela-Kharsawan, Jharkhand - 832108. India. The applicant company has submitted that:- I. The Company has got a purchase order no- 11172246170070 dated 16.02.2018 from the Principal CMM's office Material Management Department, Central Railway; Mumbai, D. N. Road CSMT, Mumbai-400001 for manufacture and supply of, "Set of water Tank Assembly (capacity of 455 litres) as per the specific design provided by the central railway i.e ICF Drg. No. ICF/SK-6-3-444, Col-I, ALT-m SHEET 1 TO 3. II. In pursuant to the said purchase order the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue.- 1. Whether the goods 'water Tank Assembly of Aluminium metal' should be classified under chapter - 8607 or chapter - 7611 of the Tariff. 3. As per Section 97(2) of the Central Goods and Services Tax Act, 2017(herein after referred to as the 'CGST ACT, 2017) and Jharkhand Goods and Services Tax Act, 2017 empowers the Advance Ruling authority to decide the issue, which are as follows:- (a) classification 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds. 5) Notes 3, to Section XVII, further deals with, which is as under: References in Chapters 86 to 88 "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part of accessory. 6) Further note 5(a) of the aforesaid Section, further provides as under:- (a) In chapter 86 if designe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on XVII which categorically stipulates that "Reference in chapters 86 to 88 to "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters. A part of accessory which answer to a description in two or more of the headings of those chapters is t be classified under that heading which corresponds to the principal use of that part of accessory. 12) Section XV deals with base metals and articles of base metal. 13) Note 1(g) of section XV further provides as under:- Notes: 1. This Section does not cover: (g) assembled railway or tramway track (heading 8608) or other articles of Section XVII (vehicles, ships and boats, aircraft); That, Chapter 76 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se for the purpose of Railway Passenger Coaches only, and none else: it is therefore immaterial that, such specially designed water tank assembly; is made of a metal or of plastic. 17) Such specially designed water tank assembly: are inseparable component; for the purpose of a Railway Passenger Coaches. 18) To support his interpretation and submission various judgements have been cited and contended that the purchase order or the contract of sale; as made by the central railway and M/S ASL Industries, specifically mandate to manufacture and supply of aforesaid goods of specific design under specific diagram which further mandate the intension to the parties, to purchase and or sale of the aforesaid specially designed water tank assembly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods 'water Tank Assembly of Aluminium metal' should be classified under chapter - 8607 or chapter - 7611 of the Tariff, we have studied the provisions laid down and notification issued in this regard as serial number 241 of notification 1/2017 under heading 8607 of GST. As per the above mentioned notification issued by the Central Government the following description of goods shall be taxed @5%. "Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof" 7.4 In the present case the applicant M/s ASL Industries Limited sales water tank which are not common use in general market. Since, they are manufactured as per specific design provided by the central railwa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
