Since the question raised in the application is already pending in a proceedings, therefore this application is not admitted
Classification of goods— In the instant case, applicant has sought Advance Ruling on the following question:
Whether Wheel Side Protection Control Unit (WSP) and Pantograph supplied by the applicant, should be classified as “parts of railway or tramway locomotives or rolling stock, and parts thereof’ (Viz under Heading 8607) for the purposes of levy of GST in terms of Section 9(1) of Central Goods and Services Act 2017 read with notification no.01/2017-Central Tax (Rate) dated 28.06.2017.
it is clear that DGGSTI has taken up investigations on the classifications adopted by the applicant on their supplies to Indian Railways and classified under CTH 8607. The subject goods are supplied to 'Indian Railways’ and the applicant classify the same under CTH 8607.
Held that—The first proviso to Section 98(2) of the Act, states that where the question raised is pending or decided in any proceedings under this Act, the same is not eligible for admission before this authority. It is clear that classification and rate adopted in respect of ‘Pantograph’ irrespective of the claim that their classification was acceded/contended by the investigating authority has been called for as a part of the investigation proceedings under Summon issued under Section 70 of the Act which establishes that the question raised before us is a part of the proceedings of DGGSTI and therefore squarely covered under proviso to Section 98(2) of the Act.
The application is not admitted under first proviso to Section 98 (2) of the CGST Act.
Since the question raised in the application is already pending in a proceedings, therefore this application is not admitted
Classification of goods— In the instant case, applicant has sought Advance Ruling on the following question:
Whether Wheel Side Protection Control Unit (WSP) and Pantograph supplied by the applicant, should be classified as “parts of railway or tramway locomotives or rolling stock, and parts thereof’ (Viz under Heading 8607) for the purposes of levy of GST in terms of Section 9(1) of Central Goods and Services Act 2017 read with notification no.01/2017-Central Tax (Rate) dated 28.06.2017.
it is clear that DGGSTI has taken up investigations on the classifications adopted by the applicant on their supplies to Indian Railways and classified under CTH 8607. The subject goods are supplied to 'Indian Railways’ and the applicant classify the same under CTH 8607.
Held that—The first proviso to Section 98(2) of the Act, states that where the question raised is pending or decided in any proceedings under this Act, the same is not eligible for admission before this authority. It is clear that classification and rate adopted in respect of ‘Pantograph’ irrespective of the claim that their classification was acceded/contended by the investigating authority has been called for as a part of the investigation proceedings under Summon issued under Section 70 of the Act which establishes that the question raised before us is a part of the proceedings of DGGSTI and therefore squarely covered under proviso to Section 98(2) of the Act.
The application is not admitted under first proviso to Section 98 (2) of the CGST Act.