Arco Electro Technologies Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- July 13, 2021
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
Railway parts such as Brush Holder Assembly and parts, Lead Wires for locomotives and Insulating Rods Locomotives classifiable under HSN 8607
Summary
Question: Railway parts such as Brush Holder Assembly and parts, Lead Wires for locomotives and Insulating Rods Locomotives manufactured as per the specification and drawings of Indian Railways. These should be classified under HSN Heading 8503…
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” respeclively] by M/s. Arco Electro Technologies Pvt. Ltd. , the applicant, seeking an advance ruling in respect of the following question. Railway parts such as Brush Holder A…