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Engine manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408

Shanti Prime Publication Pvt. Ltd.

Authority for Advance Ruling — Classification of Engines manufactured and supplied solely for use in Railways – The applicant is engaged in manufacture, sale of a variety of diesel engines, parts thereof and related services; and undertakes all day-to-day activities required therefore. Post-implementation of GST, the applicant has analyzed all its business activities and day to day operations to ascertain levy of GST and necessary compliance under GST. The applicant sought an advance ruling as to whether engine manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408 or under HSN Heading 8607 of the Customs Tariff (which has been borrowed for classification purposes under GST regime) as a part used solely or principally for Railways or Tramway Locomotives or Rolling Stock.
Held that:- The Hon’ble Authority for Advance Ruling held the engine manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408. The assessable value can be determined by following the provisions of Rule 30 of the CGST Rules, 2017. The applicant is required to get registered as an ISD as per the provisions of Section 24 of the Act, 2017.—Cummins India Limited., In Re… [2018] 07 TAXLOK.COM 091 (AAR-Maharashtra)