2020 (2) TMI 1471

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assessee under GST having GSTN: 09AAVFP5915G1ZO. 2). The applicant is a partnership firm engaged in manufacturing and supply of locomotive and coach (Rolling stock) parts as per railway drawings and specifications approved by RDSO. 3). As per the application for advance ruling filed by the applicant, they have taken registration as a regular manufacturer and dealer under the Goods and Services Tax and manufacturing locomotive and coach work (Rolling stock) parts as per railway drawings and design approved by RDSO. The applicant further submitted that they have been licensed and approved by Indian Railways for manufacture and supply of "Roof Mounted AC Package Unit" for fitment on LHB variant passenger coaches of Railway, as per RDSO speci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nfirmed that he has nothing more to add. 7). The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer his comments/ views/verification report on the matter, which was received in this office, vide letter C. No. V (30)61-Advance Ruling/ Lko-II/ 19/308 dated 27.01.2020, wherein it has been reported that the Chapter Sub Heading 86079910 is the correct classification of locomotive and coach (coach work/ rolling stock) parts. DISCUSSION AND FINDING 8). At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act wou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd corridor connections; (e) coachwork. " 12). Further, the exclusion clause under the Chapter 86 of the GST Tariff, is as follows: "1. This chapter does not Cover: (a) railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 4406 or 6810); (b) railway or tramway track construction material of iron or steel of heading 7302; or (c) electrical signaling, safety or traffic control equipment of heading 8503." In view of the foregoing facts and as per the GST Tariff, the Tariff head 8607 9910 refers to "Parts of Coach work of railway running stock." 13). Here, we observe that in the case of Commissioner of Central Excise, Bangalore vs. Sri Ram Metal Works {1998 (99) E.L.T. 616 (Tr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Sunflex Auto Parts Vs. Commissioner of C.Ex. (Appeals) Mumbai-II (2004 (171) E.L.T. 188 (Tri- Mumbai), it was observed by the Hon'ble Tribunal that "Parts made out of rubber and metal bonded together as per specification of Indian Railway and meant for use solely and exclusively for them, classification under Sub-heading 8607.00 of Central Excise Tariff." 13.3) In the case of Mechanico Enterprises Vs. Commissioner of C.Ex, Calcutta-II, {1998 (104) E.L.T 345 (Tribunal)}, the Hon'ble Tribunal has observed that "Aluminum water tanks, principally and solely designed for use in railway coaches- classifiable under 86.07 and not under 76.11." 13.4) We also observe that, the Hon'ble Tribunal, in the case of Diesel Components Works Vs.....