https://www.taxtmi.com/caselaws?id=293174 Parts and sub-parts supplied in unassembled condition from one unit to another were not treated as complete or finished railway goods for classification under Chapter 86 because the receiving unit was to carry out substantial assembly, welding, painting, testing, inspection and addition of components. Rule 2(a) of the General Rules for the Interpretation of the Harmonized System did not apply, as the goods were not merely presented unassembled but required further manufacturing activity before becoming the finished article. The concessional GST rate linked to Chapter 86 was therefore unavailable, and the goods were liable to tax under the applicable chapters for each item. en-us Wed, 24 Apr 2019 00:00:00 +0530 Fri, 07 Mar 2025 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293174 Parts and sub-parts supplied in unassembled condition from one unit to another were not treated as complete or finished railway goods for classification under Chapter 86 because the receiving unit was to carry out substantial assembly, welding, painting, testing, inspection and addition of components. Rule 2(a) of the General Rules for the Interpretation of the Harmonized System did not apply, as the goods were not merely presented unassembled but required further manufacturing activity before becoming the finished article. The concessional GST rate linked to Chapter 86 was therefore unavailable, and the goods were liable to tax under the applicable chapters for each item. Case-Laws GST Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293174