https://www.taxtmi.com/caselaws?id=299101 AAR, Jharkhand ruled that water tank assemblies made of aluminum metal, specifically designed for Indian Railways passenger coaches, are classified under HSN Code 8607 rather than 7611. The authority determined these specialized tanks, manufactured per Railway specifications and fitted in passenger coaches, constitute railway bogie parts rather than general aluminum products. Consequently, they attract 5% GST rate as specified in notification 1/2017 under IGST Act, falling under entry 241 of Schedule I. en-us Sun, 07 Jan 2018 00:00:00 +0530 Mon, 09 Jun 2025 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299101 AAR, Jharkhand ruled that water tank assemblies made of aluminum metal, specifically designed for Indian Railways passenger coaches, are classified under HSN Code 8607 rather than 7611. The authority determined these specialized tanks, manufactured per Railway specifications and fitted in passenger coaches, constitute railway bogie parts rather than general aluminum products. Consequently, they attract 5% GST rate as specified in notification 1/2017 under IGST Act, falling under entry 241 of Schedule I. Case-Laws GST Sun, 07 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299101