The correct classification of the Filter Elements & Air Filter Assembly as parts for Diesel Electric Locomotives for Indian Railways will be under Tariff Heading 8607, and taxable @5%.
Classification of goods— In the instant case, the applicant is manufacturer and suppliers of Railway parts used by Indian Railways Locomotives and manufacture them as per RDSO specifications and design.
The applicant in his application sought clarification and Advance Ruling as follows :-
(a) Whether they are correct in their classification of the Filter Elements & Air Filter Assembly mentioned above as parts for Diesel Electric Locomotives for Indian Railways under Tariff Heading - 8607 in GST regime or not?
(b) What will be applicable Tax Rate under the GST Tariff/Act?
Held that—
The correct classification of the Filter Elements & Air Filter Assembly mentioned in application as parts for Diesel Electric Locomotives for Indian Railways, manufactured as per RDSO specifications and design will be under Tariff Heading 8607.
GST rate as applicable to Customs Tariff Heading No. 8607 prescribed under Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017 issued under the CGST Act, 2017 is to be leviable on the aforesaid items, i.e., 5%
The correct classification of the Filter Elements & Air Filter Assembly as parts for Diesel Electric Locomotives for Indian Railways will be under Tariff Heading 8607, and taxable @5%.
Classification of goods— In the instant case, the applicant is manufacturer and suppliers of Railway parts used by Indian Railways Locomotives and manufacture them as per RDSO specifications and design.
The applicant in his application sought clarification and Advance Ruling as follows :-
(a) Whether they are correct in their classification of the Filter Elements & Air Filter Assembly mentioned above as parts for Diesel Electric Locomotives for Indian Railways under Tariff Heading - 8607 in GST regime or not?
(b) What will be applicable Tax Rate under the GST Tariff/Act?
Held that—
The correct classification of the Filter Elements & Air Filter Assembly mentioned in application as parts for Diesel Electric Locomotives for Indian Railways, manufactured as per RDSO specifications and design will be under Tariff Heading 8607.
GST rate as applicable to Customs Tariff Heading No. 8607 prescribed under Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017 issued under the CGST Act, 2017 is to be leviable on the aforesaid items, i.e., 5%