https://www.taxtmi.com/caselaws?id=374323 Springs of iron and steel supplied for use in railways are classified under HSN 7320, because they are treated as parts of general use under Note 2(b) to Section XV, while Note 2 to Section XVII excludes such items from railway parts and accessories. HSN 8607 is a general railway-parts entry, but HSN 7320 specifically covers springs of iron and steel, including railway springs. Applying the specific-over-general principle under Rule 3(a) of the General Rules for Interpretation, the specific heading prevails. The goods are therefore taxable at 18% under Serial No. 234 of Schedule III of Notification No. 1/2017-Central Tax (Rate). en-us Mon, 28 Jan 2019 00:00:00 +0530 Thu, 27 Feb 2025 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374323 Springs of iron and steel supplied for use in railways are classified under HSN 7320, because they are treated as parts of general use under Note 2(b) to Section XV, while Note 2 to Section XVII excludes such items from railway parts and accessories. HSN 8607 is a general railway-parts entry, but HSN 7320 specifically covers springs of iron and steel, including railway springs. Applying the specific-over-general principle under Rule 3(a) of the General Rules for Interpretation, the specific heading prevails. The goods are therefore taxable at 18% under Serial No. 234 of Schedule III of Notification No. 1/2017-Central Tax (Rate). Case-Laws GST Mon, 28 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374323