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The products, “Wear plates” and “Tamping Tool” manufactured specifically as per RDSO Drawing and supplied to the Railways being a parts of a self-propelled track maintenance vehicles are classifiable under chapter sub-heading 860799 and, hence, same would attract GST @ 5% till 30.09.2019 and w. e. f. 01.10.2019, @12%

Classification of goods— In the instant case, the applicant has sought advance ruling in respect of following question: “Whether supply to be made by the applicant of Wear Plates and Tamping Tools as manufactured specifically as per RDSO Drawing directly to the Railway Authorities as per the Order received from M/s Trio Enterprise, should be fall under HSN 86040000 & classified under Chapter 86 and should be taxed GST @ 5%?” Held that—we hold the classification of the “Wear plates” and “Tamping Tool” manufactured specifically as per RDSO Drawing and supplied to the Railways through M/s Trio Enterprise, being a parts of a self-propelled track maintenance vehicles (viz. the Ballast Cleaning Machine & the Tie Tamping Machine), under chapter sub-heading 860799 (Other Parts of railway or tramway locomotives or rolling stock), and, hence, same will attract GST @ 5% under S. No. 241 of the Schedule I till 30.09.2019 and w. e. f. 01.10.2019, @12% under S. No.205G of the Schedule II to the Notification No.01/2017- Central Tax (Rate) dated 28.06.2017, as amended.