https://www.taxtmi.com/caselaws?id=299274 The Authority for Advance Ruling held that the supply of "Bellow Ducts" to the Ministry of Railways for use in Indian Railway Coaches should be classified under HSN 8424, attracting an 18% GST rate. The applicant's belief that the supply fell under Chapter 86 with a 12% GST rate was dismissed, as the product did not align with the categories specified under that chapter. The ruling is valid within the jurisdiction of the Authority for Advance Ruling Uttar Pradesh, subject to relevant provisions of the CGST Act, 2017. en-us Mon, 22 Feb 2021 00:00:00 +0530 Sat, 22 Mar 2025 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299274 The Authority for Advance Ruling held that the supply of "Bellow Ducts" to the Ministry of Railways for use in Indian Railway Coaches should be classified under HSN 8424, attracting an 18% GST rate. The applicant's belief that the supply fell under Chapter 86 with a 12% GST rate was dismissed, as the product did not align with the categories specified under that chapter. The ruling is valid within the jurisdiction of the Authority for Advance Ruling Uttar Pradesh, subject to relevant provisions of the CGST Act, 2017. Case-Laws GST Mon, 22 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299274