Applicant's Goods Classification for Indian Railways Deemed Incomplete; Not Essential Parts of Locomotives Under GST.

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....Classification of goods - Indian railways - The write up provided by the applicant is incomplete and have no potential to prove 'the subject goods' as essential parts of Railway or tramway locomotives or otherwise. Simply protection of the wires and inner machinery of railways cannot categories the subject goods as part of `railway or tramway locomotives, rolling stock and parts thereof or otherwise - AAR....