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Filters manufactured by the Appellant solely and principally for use by the Indian Railways and supplied directly the Indian Railways are classifiable under Chapter Heading 8421.

Classification of Goods The present appeal has been filed against the Advance Ruling No. KAR ADRG 54/2019 dated 19.09.2019 pronounced by the Karnataka Authority for Advance Ruling. AAR held that the Filters are classifiable under HSN Heading 8421 and that the classification of the goods shall not alter on account of supply by distributor to Railways.

We hold that the subject Filters manufactured by the Appellant solely and principally for use by the Indian Railways and supplied directly the Indian Railways are classifiable under Chapter Heading 84.21 of the Customs Tariff The classification of the subject goods Will not change if the Same are supplied to a distributor instead of Indian Railways and the distributor in turn affects the supply to the Indian Railways.

We uphold the order No. KAR ADRG 54/2019 dated 19.09.2019 passed by the Advance Ruling Authority and appeal filed by the appellant M/s. Parker Hannifin India Pvt. Ltd, stands dismissed on all counts. — Parker Hannifin India Pvt. Ltd., In Re… [2020] 20 TAXLOK.COM 032 (AAAR-Karnataka)