TMI Blog2021 (12) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... Switch Board Cabinet are classified under HSN 8537. The chapter subheading 8537 cover Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, incl. those incorporating instruments or apparatus of chapter 90, and numerical control apparatus (excluding switching apparatus for line telephony or line telegraphy). We find that as per RDSO Specification No. RDSO/PE/SPEC/AC/0814-2015(Rev.0), Switch Board cabinet is equipped with power switchgear, control switchgear, fuses, MPCB, MCB, Relay etc i.e. two or more apparatus of heading 8535 or 8536. As such, the product Switch Board cabinet merits classification under HSN 8537. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The applicant is engaged in manufacture and supply of Railway Locomotive parts and Coach Parts as per Railways Drawings approved by RDSO. 3. The applicant has sought advance ruling on following question as per Form GST ARA-01 - Classification of Coach Work like Switch Board Cabinet for Railway Coaches and Locomotives 4. As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor decided in any proceedings under any of the provisions of the Act, against the applicant. 5. The applicant vide letter dated 18.12.2020 have submitted that- (i) they are intending to supply Switch Board Cabinet for Railway Coaches and Locomotives consisting of all the power/control switchgear for co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xclusively for use on Railway Rolling Stock vide letter dated 18.12.2020. 7. The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer their comments/views/verification report on the matter. The Assistant Commissioner, CGST Central Excise Division-Lucknow II, Lucknow vide his F.No. GEXCOM/TECH/MISC /432/2021-TECH-CGST-DIV-II-LKO-COMMRTE-LUCKNOW47896/2021 dated 05.02.2021 has opined that the Chapter sub heading 8607 is the correct classification for Switch Board Cabinets for fitment on Coaches/Locomotives and Rolling stock of Railways. 8. The applicant was granted a personal hearing on 12.03.2021 which was attended by Shri T.K. Srivastava, Authorized representative during which he reiterated the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditioning, pantry, pump control, sanitary system and public address system of Railways for which capability and capacity assessment of the applicant has been done by the RDSO. However, the applicant has not produced any Purchase Order issued by the Railways for supply of Switch Board Cabinet along with application of advance ruling. 13. According to the Customs Tariff Act, 1975, we find that Switch Board Cabinet are classified under HSN 8537. The chapter subheading 8537 cover Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, incl. those incorporating instruments or apparatus of chapter 90, and numerical control ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibution of electricity. Note 2 (f) to Section XVII (which covers Chapter 86 to 89 of the Customs Tariff) mentions that the expressions parts and parts and accessories do not apply to the following articles, whether or not they are identifiable as for the goods of this Section- (a) (b) (c) (d) (e) (f) electrical machinery and equipment (chapter 85). 16. Further, Note 2 of Chapter 86 mentions that Heading 8607 applies, inter alia, to : (a) axles, wheels (running gear), metal tyres, hoops, and hubs and other parts of wheels; (b) frames, under frames, bogies and bissel-bogies; (c) axle boxes, brake gear; (d) buffers for rolling stock; hooks and other coupl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19. In view of the discussions made above, Switch Board Cabinet, though to be used in Railway coaches, cannot be called as parts of railway bogies under Chapter Headings 8607 of the Tariff, due to the specific HSN available for Switch Board Cabinet and therefore, the Switch Board Cabinet merit classification under HSN 8537. 20. In the case of M/s Rishab Industries, the Authority of Advance Ruling of Maharashta, vide Advance Ruling No. GST-ARA-34/2019-20/B-04 dated 15.01.2020 has held that Transformers' supplied to Indian Railways, by the applicant, are covered under HSN 8504' and Sr. No. 375 of Schedule III of the Notification 1/2017 Central Tax (Rate) dated 28.06.2017 and therefore subjected to GST@ 18%. 21. As p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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