Industrial Handling ., In re
Date: June 25, 2019
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Subject Matter
Railway pushing and towing service (SAC 996731) attracts 18% GST
Summary
The applicant leases out diesel-hydraulic shunting locomotive inter alia to M/s Damodar Valley Corporation, which has objected to charging GST at 18% rate. The authority informs that charges for terminal access, shunting, stabling, haulage or detenti…
1.1 The Applicant, stated to be leasing out cranes and equipment and locomotives, provides diesel-hydraulic locomotives to several companies for placement/shunting of rakes/wagons/oil tankers from the siding or terminal of the Indian Railways to the factory premises of the company and vice versa. The Applicant seeks a ruling on the classification of the above service and the applicable rate of tax…