AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2020 (2) TMI 555
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....or certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to "GST Act" would mean CGST Act and MGST Act. 2. FACTS AND CONTENTION - AS PER THE APPLICANT The submissions, made by the applicant is as under:- 2.1 Applicant is manufacturer of Transformers, Magnetic Components & Panels for various Industries. Applicant has developed Transformers, which have been approved by the Research Design and Standards Organisation (RDSO). These transformers are fitted underslung (suspended from an upper support) to the passenger coaches (commonly referred to as 'LHB' Coaches) that are manufactured by the various coach manufacturing factories in India. These Transformers are Electro-mechanical devices i.e. Transformer is fitted in a Stainless Steel Enclosure which is further fitted under the LHB Coaches/ Rolling Stock. These Transformers are the source of power to the Coach for Fans, AC, Lights and Charging Points within the coach. Inputs which are used to manufact....
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....ing to original German designing the generated 750 V. MC. power goes to two 60 KVÄ. transformers by two feeders from two DG sets. The transformed power is supplied for various functions some as critical as the operation of the 'Anti-Skid Device'. Typically, the axles/ wheels of the coaches are moved forward by the pull of the locomotive (engine). However, when the same need to be brought to an urgent halting position, brakes need to applied to all the wheels in an emergency situation. Anti-Skid Devices act as a pulling device to avoid the wheels of the coach to skid away/ de-rail in the event of an urgent braking situation making it one of the most important protection devices/ systems of the railways. 2.5 Further applicant has cited the Introductory Handbook on Train -18 issued by the Indian Railways Centre for Advanced Maintenance Technology, Gwalior issued in November 2018 which quotes that Trailing coach has the pantograph for current collection, vacuum circuit breaker and HV isolator mounted on the roof. For operation of the 16 car, two pantographs will be used. It also consists of auxiliary converter unit and power transformer mounted under-slung Power to Line and Tra....
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....DICTIONAL OFFICER:- The submission, of the jurisdictional officer is as under:- 3.1 Sr.No. 375 of Notification No. 1/2017-C.T.(Rate) dt. 28.06.2017 is as under: Sr.No. Chap/Hdg/Sub Hdg/Tariff item Description of Goods SCHEDULE Rate of Tax under CGST Rate of Tax under SGST 375 8504 Electrical transformers; static converters (for example, rectifiers) and inductors [other than charger or charging station for Electrically operated vehicles] III 9% 9% 3.2 Electrical transformers, which are manufactured by the dealer are covered under the aforesaid schedule entry No. 375 under Schedule Ill and taxable under CGST @ 9% and SGST @.9%, or IGST @ 18%. HSN of the product is 8504- Electrical Transformers, static Convertors (e.g.: Rectifiers) and Inductors. 3.3 Schedule entry No. 205 G has been provided under Schedule II in the aforesaid Notification no. 1/2017-CentraI Tax (Rate) dt. 28^th June 2017 under taxable under CGST @ 6% and SGST @ 6%, or IGST @ 12%. The said entry has been reproduced here for ready reference: Sr.No. Chap/Hdg/Sub Hdg/Tariff item Description of Goods SCHEDULE Rate of Tax under CGST Rate of Tax under SGST ....
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...., supplied to railways and rate of tax thereon, which would be on the lines thus - 5.1 Applicant, registered under the GST Act and engaged in manufacture of Transformers, Magnetic Components & Panels for various Industries has developed Transformers for railways as per the design specifications provided by them and approved by the Research Design and Standards Organisation (RDSO). These Transformers are Electro-mechanical devices i.e. Transformer is fitted in a Stainless Steel Enclosure which is further fitted under the LHB Coaches/ Rolling Stock, and are solely and principally fitted underslung (suspended from an upper support) to the passenger coaches (commonly referred to as 'LHB' Coaches) and are the source of power to the Coach for Fans, AC, Lights and Charging Points within the coach. 5.2 Applicant has received the purchase order from Controller of Stores, Rail factory, Tilak Bridge, New Delhi 110002, on 22.8.2019 for the supply of "9 KV 750V/415V/190V AC, 3 phase, Star-Star, Dry Type, Air Cooled Power Distribution Transformer for LHB type Coches". 5.3 According to the Customs Tariff Act, 1975 (51 of 1975), we find that Transformers are classified under HSN 8504, wit....
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....acity exceeding 650 kVA but not exceeding 10,000 kVA 8504.23 - - Having a power handling capacity exceeding 10,000 kVA - Other transformers: 8504.31 - - Having a power handling capacity not exceeding 1 kVA 8504.32 - - Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA 8504.33 -- Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA 8504.34 - - Having a power handling capacity exceeding 500 kVA 8504.40 - Static converters 8504.50 - Other inductors 8504.90 - Parts. Chapter Heading 8607 covers the "parts of railways or tramway locomotives or rolling-stock". For the sake of information, the chapter heading '8607' is reproduced below: 86.07 - Parts of railway or tramway locomotives or rolling-stock. - Bogies, bissel-bogies, axles and wheels, and parts thereof: 8607.11 - - Driving bogies and bissel-bogies 8607.12 - - Other bogies and bissel-bogies 8607.19 - - Other, including parts - Brakes and parts thereof: 8607.21 - - Air brakes and parts thereof 8607.29 - - Other ....