Resistoflex Dynamics Pvt. Ltd ., In re

Date: February 20, 2019

Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Vivek Kumar Jain, Hari Ram
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Subject Matter

Air springs imported by the applicant are classifiable under HSN heading '4016 95 90'

Classification

Summary

(a) Whether the air-springs imported by the Applicant are classifiable under HSN heading 8607 (i.e. parts of coach work of railway running stock) and thus covered under Entry No. 241 of Schedule-I of GST rate notifications?  It will not be appro…

1) M/s Resistoflex Dynamics Pvt. Ltd, B-103, Sector- 5, Noida, Uttar Pradesh, 201301 (here in after called the applicant) is a registered assessee under GST having GSTN: 09AACCR3766P1ZN. 2) The applicant is a company inter alia  engaged in manufacture of air-spring assemblies for Indian Railways. For this purpose the Applicant imports air-springs from outside India in terms of the approval ac…

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