https://www.taxtmi.com/caselaws?id=387076 Railway coach seats and their parts remain classifiable under Heading 9401 when the tariff specifically describes them as seats, even if they are used exclusively in railway coaches. Classification under GST must follow the tariff schedule, section notes, chapter notes and interpretative rules; under Rule 3(a), the more specific heading prevails over the broader heading for railway rolling-stock parts in Heading 8607. Chapter Note 2 to Chapter 86 does not exclude such seats from Heading 9401, and the cited departmental circular supports that view. The product is therefore classified under Heading 9401 and attracts GST at 18%. en-us Thu, 29 Aug 2019 00:00:00 +0530 Wed, 12 Mar 2025 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387076 Railway coach seats and their parts remain classifiable under Heading 9401 when the tariff specifically describes them as seats, even if they are used exclusively in railway coaches. Classification under GST must follow the tariff schedule, section notes, chapter notes and interpretative rules; under Rule 3(a), the more specific heading prevails over the broader heading for railway rolling-stock parts in Heading 8607. Chapter Note 2 to Chapter 86 does not exclude such seats from Heading 9401, and the cited departmental circular supports that view. The product is therefore classified under Heading 9401 and attracts GST at 18%. Case-Laws GST Thu, 29 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387076