https://www.taxtmi.com/caselaws?id=415606 The ruling determined that the "Switch Board Cabinet" for Railway Coaches and Locomotives should be classified under HSN 8537, attracting an 18% GST rate. Despite the applicant's claim for classification under Heading 8607, the Authority referenced the Customs Tariff Act and Circular No. 30/4/2018-GST to support its decision. The ruling, valid within the jurisdiction of the Authority for Advance Ruling Uttar Pradesh, clarified the correct classification and applicable GST rate for the product supplied to Railways. en-us Fri, 19 Mar 2021 00:00:00 +0530 Sat, 29 Mar 2025 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415606 The ruling determined that the "Switch Board Cabinet" for Railway Coaches and Locomotives should be classified under HSN 8537, attracting an 18% GST rate. Despite the applicant's claim for classification under Heading 8607, the Authority referenced the Customs Tariff Act and Circular No. 30/4/2018-GST to support its decision. The ruling, valid within the jurisdiction of the Authority for Advance Ruling Uttar Pradesh, clarified the correct classification and applicable GST rate for the product supplied to Railways. Case-Laws GST Fri, 19 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415606