Case LawUP ADRG 75/2021
Prag Polymers ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- March 19, 2021
- Type:
- Advance Ruling
- Members:
- Abhishek Chauhan, Dinesh Verma
Subject
“Switch Board Cabinet” merits classification under HSN 8537
Classification
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.
Judgement
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…