https://www.taxtmi.com/caselaws?id=294065 The Authority for Advance Ruling determined that the "Roof Mounted AC Package Unit," specifically designed for railway coaches and integral to their functionality, should be classified under chapter 86.07 as parts of Coach work of railway running stock. The ruling emphasized that items manufactured as per railway specifications and solely for use in railway coaches should be classified accordingly under the GST Tariff, valid subject to relevant provisions of the CGST Act, 2017. en-us Fri, 14 Feb 2020 00:00:00 +0530 Fri, 22 Oct 2021 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294065 The Authority for Advance Ruling determined that the "Roof Mounted AC Package Unit," specifically designed for railway coaches and integral to their functionality, should be classified under chapter 86.07 as parts of Coach work of railway running stock. The ruling emphasized that items manufactured as per railway specifications and solely for use in railway coaches should be classified accordingly under the GST Tariff, valid subject to relevant provisions of the CGST Act, 2017. Case-Laws GST Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294065