GST Ruling: "Switch Board Cabinet" for Railway classified under HSN 8537, 18% tax rate

The ruling determined that the "Switch Board Cabinet" for Railway Coaches and Locomotives should be classified under HSN 8537, attracting an 18% GST rate. Despite the applicant's claim for classification under Heading 8607, the Authority referenced the Customs Tariff Act and Circular No. 30/4/2018-GST to support its decision. The ruling, valid within the jurisdiction of the Authority for Advance Ruling Uttar Pradesh, clarified the correct classification and applicable GST rate for the product supplied to Railways.

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Issues: Classification of Coach Work like Switch Board Cabinet for Railway Coaches and Locomotives.

Issue Analysis:
1. The applicant sought an advance ruling on the classification of "Switch Board Cabinet" for Railway Coaches and Locomotives.
2. The applicant intended to supply the product strictly as per Railways' specifications and design.
3. The applicant claimed that the product should be classified under Heading 8607 of the C.Ex. Tariff/GST Tariff.
4. The Assistant Commissioner opined that Chapter subheading 8607 is the correct classification for "Switch Board Cabinets" for Railway Coaches/Locomotives and Rolling stock of Railways.
5. The applicant was granted a personal hearing during which they reiterated their submissions.
6. The Authority noted that the issue raised falls under Section 97(2) of the CGST Act 2017, admitting the application for consideration.
7. The applicant did not provide a Purchase Order issued by Railways for the supply of Switch Board Cabinet.
8. The Authority examined the Customs Tariff Act and found that Switch Board Cabinets are classified under HSN 8537, not 8607 as claimed by the applicant.
9. The Authority referenced Circular No. 30/4/2018-GST, clarifying that goods classified under Chapter 86 and supplied to Railways attract a specific GST rate.
10. The ruling concluded that the Switch Board Cabinet should be classified under HSN 8537, attracting GST at 18% (CGST 9% & SGST 9%).
11. The ruling is valid within the jurisdiction of the Authority for Advance Ruling Uttar Pradesh.

This detailed analysis of the legal judgment provides a comprehensive understanding of the issues involved and the Authority's findings regarding the classification of the Switch Board Cabinet for Railway Coaches and Locomotives under the GST Tariff.

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