https://www.taxtmi.com/caselaws?id=397303 The goods in question, railway parts supplied by the applicant, were classified under HSN 8607 attracting a 5% GST rate until 29.09.2019, and revised to 12% thereafter. The ruling determined that these goods, including Couplers, Knuckle, Locks, Toggle, and Yoke, are specifically designed for railway use and should be consistently classified under HSN 8607 throughout the supply chain, ultimately reaching Indian Railways. The decision was based on the goods' exclusivity for railway purposes and their alignment with the classification criteria under heading 8607.30. en-us Thu, 30 Jul 2020 00:00:00 +0530 Wed, 19 Mar 2025 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397303 The goods in question, railway parts supplied by the applicant, were classified under HSN 8607 attracting a 5% GST rate until 29.09.2019, and revised to 12% thereafter. The ruling determined that these goods, including Couplers, Knuckle, Locks, Toggle, and Yoke, are specifically designed for railway use and should be consistently classified under HSN 8607 throughout the supply chain, ultimately reaching Indian Railways. The decision was based on the goods' exclusivity for railway purposes and their alignment with the classification criteria under heading 8607.30. Case-Laws GST Thu, 30 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397303