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The classification of the “Roof Mounted AC Package Unit”, manufactured as per the specific design and layout provided by the Railways and supplied to the Indian Railways only and no-where else, falls under Chapter 86.07 of the GST Tariff.

Authority for Advance Ruling — Classification of Roof Mounted AC Package Unit – The Applicant is engaged in manufacturing and supply of locomotive and coach (Rolling stock) parts as per railway drawings and specifications approved by RDSO. The applicant submitted that they have been licensed and approved by Indian Railways for manufacture and supply of “Roof Mounted AC Package Unit” for fitment on LHB variant passenger coaches of Railway. The Applicant sought an Advance Ruling on classification of Coach Work like Roof Mounted AC Package Unit for passenger coaches. Held that:- The Hon’ble Authority for Advance Ruling ruled that the classification of the Roof Mounted AC Package Unit, manufactured as per the specific design and layout provided by the Railways and supplied to the Indian Railways only, falls under Chapter 86.07 of the Tariff.
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