https://www.taxtmi.com/caselaws?id=418575 AAR UP ruled that DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains manufactured per Indian Railways specifications and exclusively used in railway rolling stock is classifiable under HSN 86079920 (Parts of tramway, locomotives and running stock) rather than HSN 8607. The Authority noted the units are manufactured strictly according to RDSO specifications and meant solely for railway rolling stock use. The ruling was limited to the classification question in Form GST ARA-01, with additional queries in the forwarding letter deemed outside the Authority's consideration scope. en-us Mon, 08 Nov 2021 00:00:00 +0530 Tue, 01 Apr 2025 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418575 AAR UP ruled that DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains manufactured per Indian Railways specifications and exclusively used in railway rolling stock is classifiable under HSN 86079920 (Parts of tramway, locomotives and running stock) rather than HSN 8607. The Authority noted the units are manufactured strictly according to RDSO specifications and meant solely for railway rolling stock use. The ruling was limited to the classification question in Form GST ARA-01, with additional queries in the forwarding letter deemed outside the Authority's consideration scope. Case-Laws GST Mon, 08 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418575