TaxTMI 
TaxTMI 
2019 (9) TMI 1047
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....Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018 1. Admissibility of the Application 1.1 The Applicant, stated to be a manufacturer of railway locomotive spare parts, seeks a ruling on the classification of the items it manufactured and the applicable rate of tax. An advance ruling is admissible on this question under Section 97(2)(a) & (b) of the ....
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....ies. The list of goods supplied contain the goods that are composite in nature, consisting more than one item. However, it is learnt at the time of hearing that the list is far from exhaustive. 3.2 In Circular dated 25/01/2018 referred to above the CBIC clarifies that only the goods classifiable under Chapter 86 when supplied to the railways shall attract 5% GST with no refund of the unutilized input tax credit. Other goods, even if supplied to the railways, will attract the applicable rate for such goods. The Applicant has supplied the goods to the railways. It appears from the scrutiny of the list of the goods manufactured and the relevant purchase orders that they are components of railway locomotives. However, Notes 2 and 3 of Section ....
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....used solely or principally as parts of railway locomotives in terms with Note 3 of Section XVII. 3.6a For example, the Motor Suspension Unit (hereinafter MSU) for Electric Locomotives contains thirty-five items. The classification of MSU needs to be done in terms of rule 3(b) of the General Rules of Interpretation of the Tariff Act which states that "composite goods.....made up of different components,.... which cannot be classified by reference to (a), shall be classified as if they consisted of the...component which gives them their essential character, in so far as this criterion is applicable". In a general case, we have to search out the component, which gives MSU its essential character, out of the thirty-five components and classify....