Ess Ess Kay Engineering Company Private Limited ., In re
Date: February 21, 2023
Subject Matter
Roof Mounted Air-Conditioning unit meant for use in Railway Coaches is classifiable under HSN Heading 8415. AAR ruling upheld.
Summary
Whether roof mounted Air-Conditioning unit especially for use in railway coaches (manufactured as per railway design) classified under HSN 84151090-IGST @ 28% or under HSN 860799-IGST @ 18% as parts of Railway Coaches/Locomotives? The Roof Mounted Ai…
PROCEEDINGS At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act, 2017 and the Punjab Goods and Services Tax Act, 2017, (hereinafter referred to as, “CGST Act, 2017 and PGST Act, 2017”) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the…