Classification of Goods — The applicant states that earlier Central Excise Duty under the Central Excise Act, was being paid at full rate of central excise duty i.e. @ 12.5% on Railway seats under HSN Code No. 9401. Now, with effect from 01-07-2017 under the GST Law, they have doubt on the applicability of GST rate on the supply of Railway seats to M/s. Rail Coach Factory for the reason that as per the version of M/s. Rail Coach Factory, the rate of GST on the supply of railway seats is @ 5% whereas, as per the applicant the rate of GST applicable on ‘Railway Seats’ is 18%. The Authority ruled out that the product ‘Seats for Railway Coaches” manufactured by Appellant for M/S Rail Coach Factory fall under Heading 9401 and attract GST at 18%. — Sutlej Coach Products Pvt. Ltd., In Re… [2019] 15 TAXLOK.COM 117 (AAR-Punjab)