https://www.taxtmi.com/caselaws?id=293557 The Authority for Advance Ruling determined that seats and berths manufactured in accordance with railway specifications and exclusively for railway use are classified under Chapter 86.07 of the GST Tariff as interior fittings integral to railway coaches. This classification provides clarity and prevents future disputes on the categorization of these items. The ruling stands unless invalidated under the CGST Act, 2017. en-us Mon, 11 Nov 2019 00:00:00 +0530 Wed, 12 Mar 2025 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293557 The Authority for Advance Ruling determined that seats and berths manufactured in accordance with railway specifications and exclusively for railway use are classified under Chapter 86.07 of the GST Tariff as interior fittings integral to railway coaches. This classification provides clarity and prevents future disputes on the categorization of these items. The ruling stands unless invalidated under the CGST Act, 2017. Case-Laws GST Mon, 11 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293557