Supply of un-assembled parts and components to railways are not classifiable under Chapter 86 for lower rate of GST
Last updated: 16 February 2021
Court :
Hon'ble AAR Haryana
Brief :
The Hon’ble AAR Haryana in M/s. JSL India Private Limited [Advance Ruling No. HAR/HAAR/R/2018-19/51 decided on April 24, 2019] held that supply of un-assembled rail coach from one unit to another unit where these goods would be assembled together (including fabrication and adding components) to form complete assemblies cannot be classified under Chapter 86 of Notification No. 1/2017-Central Tax(Rate), dated June 28, 2017 ('Goods Rate Notification') to attract GST @ 5% and rather, they would attract the general applicable rate of duties as per the classification of each item in their respective chapters.
Citation :
Advance Ruling No. HAR/HAAR/R/2018-19/51 decided on April 24, 2019
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Bimal Jain
Published in GST
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