https://www.taxtmi.com/caselaws?id=293475 LED luminaires manufactured for passenger coaches of Indian Railways were analysed under the tariff exclusion scheme in Section XVII. Because electrical machinery and equipment of Chapter 85, and lamps and lighting fittings of heading 9405, are specifically excluded from treatment as railway parts or accessories, their design for exclusive railway use did not support classification under Chapter 8607. The goods were therefore classified under Chapter 9405, and the applicable GST followed the rate entries for that heading in the relevant Central and Uttar Pradesh notifications, attracting 6% CGST and 6% SGST. en-us Thu, 13 Sep 2018 00:00:00 +0530 Thu, 27 Feb 2025 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293475 LED luminaires manufactured for passenger coaches of Indian Railways were analysed under the tariff exclusion scheme in Section XVII. Because electrical machinery and equipment of Chapter 85, and lamps and lighting fittings of heading 9405, are specifically excluded from treatment as railway parts or accessories, their design for exclusive railway use did not support classification under Chapter 8607. The goods were therefore classified under Chapter 9405, and the applicable GST followed the rate entries for that heading in the relevant Central and Uttar Pradesh notifications, attracting 6% CGST and 6% SGST. Case-Laws GST Thu, 13 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293475