Blackstone Diesels ., In re
Date: December 18, 2018
Subject Matter
Air Dryer complete with final filter for used in breaking system of locomotive is classifiable under CTH 8421
Summary
The applicant sought to know the tax rate on “Air dryer complete with final filter for used in breaking system of locomotive supplied to Railway” as per order attached given by Western Railway. The AAR ruled that The ‘Air Dryer comp…
The Issue raised by M/s Blackstone Diesels {hereinafter the applicant} is fit to pronounce advance ruling as it falls under ambit of the Section 97(2) (a) and it is given as under: a. classification of any goods or services or both; Further, the applicant being a registered person, GSTIN is 08AFOPB8919C1ZE, as per the declaration given by him in Form ARA-01, the issue raised by the applicant is ne…