Cummins India Limited ., In re
Date: December 19, 2018
Subject Matter
Engines manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN 8408
Summary
Question :- "Whether engine manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408 or under HSN Heading 8607 of the Customs Tariff (which has been borrowed for classification purp…
The present application has been filed under section 97 of the Central Goods and Services Tax Act 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”J by Cummins India Limited, the applicant, seeking an advance ruling in respect of the following issue. "Whether engine manufactured and supplied solely and principally for…