https://www.taxtmi.com/caselaws?id=402903 Wear plates and tamping tools manufactured to RDSO drawings for use in ballast cleaning machines and tie tamping machines were treated as specially manufactured components of railway track maintenance vehicles. Because HSN 8604 covers the vehicles themselves and not their parts, and applying Chapter Note 3 to Chapter 86 with the HSN explanatory notes, the goods were classified under the heading for parts of railway or tramway locomotives or rolling stock rather than under HSN 86040000. That classification placed the goods in the concessional GST entry up to 30.09.2019 and in the revised rate entry from 01.10.2019, resulting in GST at 5% for the first period and 12% thereafter. en-us Thu, 30 Jul 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402903 Wear plates and tamping tools manufactured to RDSO drawings for use in ballast cleaning machines and tie tamping machines were treated as specially manufactured components of railway track maintenance vehicles. Because HSN 8604 covers the vehicles themselves and not their parts, and applying Chapter Note 3 to Chapter 86 with the HSN explanatory notes, the goods were classified under the heading for parts of railway or tramway locomotives or rolling stock rather than under HSN 86040000. That classification placed the goods in the concessional GST entry up to 30.09.2019 and in the revised rate entry from 01.10.2019, resulting in GST at 5% for the first period and 12% thereafter. Case-Laws GST Thu, 30 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402903