Prag Polymers ., In re
Date: March 19, 2021
Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Abhishek Chauhan, Dinesh Verma
Subject Matter
“Switch Board Cabinet” merits classification under HSN 8537
Summary
Que 1. Classification of Coach Work like Switch Board Cabinet for Railway Coaches and Locomotives Answer- “Switch Board Cabinet” merits classification under HSN 8537.
1. M/s Prag Polymers, B-l & A-40/41, Talkatora Industrial Estate, Lucknow-226011, UP (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAVFP5915G1ZO. 2. The applicant is engaged in manufacture and supply of Railway Locomotive parts and Coach Parts as per Railways Drawings approved by RDSO. 3. The applicant has sought advance ruling on following ques…