2025 (4) TMI 1166

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on is disposed of. W.P.(C) 3138/2025 & CMAPPLs. 14824/2025, 21403/2025 3. The present petition has been filed on behalf of the Petitioners-M/s Stesalit Ltd. and Mr. Alok Singhal inter alia assailing the Circular No. 235/2024-Goods and Services Tax ('GST') dated 11th October, 2024 issued by the Joint Secretary, Tax Research Unit, Department of Revenue, Ministry of Finance, Government of India. 4. This petition has been listed today before this Court in view of certain applications which have been filed by the Petitioner being, CM APPL. 14824/2025, CM APPL. 21403/2025 and CM APPL. 21404/2025. 5. The writ petition itself was first listed on 12th March, 2025 on which date, the Predecessor Bench was on leave and the matter was then adjourn....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 18% GST. 2.2 In this regard Goods falling under heading 8415 (including air conditioning machines) attract a GST rate of 28% vide S. No. 119 of Schedule IV of notification No. 01/2017-CT (Rate) dated 28.06.2017 (as amended). The goods falling under heading 8607 (including parts of railways or tramway locomotives) attract a GST rate of 18% vide S. No. 398G of Schedule III of notification No. 01/2017-CT (Rate) dated 28.06.2017 (as amended). Machines and apparatus of heading 8415, which include Air conditioning machines, are excluded from the ambit of 'parts' covered under heading 8607 as per Section note 2 of Section XVII of Customs Tariff Act, 1975. From a conjoint reading of Note 2 and Note 3 of the Section notes for the Section XVII, i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d that there are three advance rulings issued by the Authorities for Advance Ruling in Uttar Pradesh, in Madhya Pradesh and Himachal Pradesh wherein RMPU of this nature have been classified under HSN 8607 and not 8415. 15. The Court has heard the matter and has perused the said advance rulings. The Advance Ruling Authority, Uttar Pradesh has given its ruling on 14th February,2020 in the following terms: "The advance Ruling on question posed before the Authority is answered as under: The classification of the "Roof Mounted AC Package Unit", manufactured as per the specific design and layout provided by the Railways and supplied to the Indian Railways only and no-where else, falls under Chapter 86.07 of the GST Tariff. This ruling is....