Case LawGST-ARA-34/2019-20/B-04
Rishab Industries ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- January 15, 2020
- Type:
- Advance Ruling
- Members:
- Vinitha Sekhaar, A.A Chahure
Subject
Transformers’ supplied to Indian Railways are covered under HSN 8504 and attract GST@18%
Classification
Summary
Question: – Whether transformers that are supplied to Indian Railways are classified as ‘Parts of railway or tramway locomotives or rolling stock – HSN 8607’ and therefore subjected to GST@5% or Transformers shall be categoriz…
Judgement
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”] by M/s. RISHAB INDUSTRIES, seeking an advance ruling in respect of the following question. “Whether transformers supplied to Indian Railways can be classified as &lsquo…