G S Products

Date: June 3, 2019

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

Filter Elements & Air Filter Assembly as parts for Diesel Electric Locomotives for Indian Railways will be under Tariff Heading 8607

Classification

Summary

(Q1) Whether they are correct in their classification of the filter Elements & Air Filter Assembly mentioned above as parts for Diesel Electric Locomotive for Indian Railways under Tariff Heading 8607 in GST regime or not? Ans:  Yes, The cor…

1) M/s G S Products, F-1 (A), 1st & 2nd Floor, Talkatora Industrial Estate, Lucknow, Uttar Pradesh – 226011 (here in after called the applicant) is a registered assessee under GST having GSTN: 09AAIFG1234C1ZU. 2) The applicant is manufacturer and suppliers of Railway parts used by Indian railways Locomotives & manufacture them as per RDSO specifications and design. 3) The Applicant h…

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