Prragathi Steel Castings Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- July 30, 2020
- Type:
- Advance Ruling
- Members:
- Ravi Prasad, Mashhood Farooqui
Subject
Railway parts such as Couplers, Knuckle, Locks, Toggle, Yoke etc., are classifiable under HSN 8607
Summary
Railway parts such as Couplers, Knuckle, Locks, Toggle, Yoke etc., manufactured and supplied by the applicant to M/s Sanrok Enterprises (who in turn supply to Indian Railways after assembly) are classifiable under HSN 8607. The applicable rate of GST…
Judgement
1. M/s Prragathi Steel Castings Pvt. Ltd., (called as the ‘Applicant’ hereinafter), # 41 & 42, Shimoga-Bhadravathi Indl. Area, Machenahalli, Nadige Post-577 222, Shimoga, Karnataka, having GSTIN number 29AAECS2436D1ZI, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in f…