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The classification of the seats and berth, manufactured as per the specific design and layout provided by the Railways and supplied to the Railways only and nowhere else, falls under Chapter 86.07 of the GST Tariff.

Classification of goods- In the instant case, The applicant is a partnership firm engaged in manufacturing and supply of locomotive and coach (Rolling stock) parts as per railway drawings approved either by RDSO or DLW Varanasi. We observe that the issue on which ruling has been sought by the applicant is - (i) The correct Classification of Seats & Berth for the Railways Running Stock - the Coaches be given, in order to avoid any dispute in future. In the instant case, we observe that the seats/berth would be manufactured by the applicant, strictly as per the specification and design provided by the Indian Railways and specially meant to be solely used in railway coaches and nowhere else. Accordingly, we observe that the ratio of the above referred judgments is squarely applicable in the instant case that the seats and berths are the interior fittings inside the Coach and they are suitably classified under Tariff Heading 860799 10 i.e. "Parts of Coach work of Railways running stock" Held that- The classification of the seats and berth, manufactured as per the specific design and layout provided by the Railways and supplied to the Railways only and no-where else, falls under Chapter 86.07 of the GST Tariff.