https://www.taxtmi.com/caselaws?id=425542 AAR, Madhya Pradesh ruled that roof mounted AC package units specifically designed for railway coaches should be classified under GST tariff chapter 86.07.99.10 rather than general air conditioning equipment classification. The authority determined these units are integral parts of railway coaches, manufactured strictly per Indian Railways specifications and used solely in railway applications. Citing precedents involving water tanks and sanitaryware for railway coaches, the AAR applied the principle that components designed exclusively for railway use fall under chapter 86, which covers railway and tramway parts and accessories. en-us Tue, 08 Feb 2022 00:00:00 +0530 Fri, 04 Apr 2025 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425542 AAR, Madhya Pradesh ruled that roof mounted AC package units specifically designed for railway coaches should be classified under GST tariff chapter 86.07.99.10 rather than general air conditioning equipment classification. The authority determined these units are integral parts of railway coaches, manufactured strictly per Indian Railways specifications and used solely in railway applications. Citing precedents involving water tanks and sanitaryware for railway coaches, the AAR applied the principle that components designed exclusively for railway use fall under chapter 86, which covers railway and tramway parts and accessories. Case-Laws GST Tue, 08 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425542