Wear plates” and “Tamping Tool” manufactured specifically for Railways fall under 860799 (Other Parts of railway) & taxed@12%

Last updated: 20 January 2021

Court :
Gujrat AAR

Brief :
The applicant, vide their application for Advance Ruling, has submitted that they are having factory at Survey No. 428/1, Village-Nana Fofalia, Dabhol, Vadodara, Gujarat-391210 engaged in the manufacture of Wear plats & Tampering tools specially manufactured as per RDSO specifications and used by Railways as a part of Ballast Cleaning Machine and Tie Tamping Machine.

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/47/2020

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
Buy CCI PRO Now

Already a PRO member? Login here for an ad-free experience.

 

Guest
Published in GST
Views : 75
downloaded 244 times
Share Report Abuse
Comments

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!

Recent Judgments :

  1. Supreme Court to examine whether the six-month time limit for issuance of show cause notice under Section 74(2) of the CGST Act is mandatory or directory
  2. Advocates ought to be summoned only in rare and exceptional circumstances
  3. Unsigned Assessment Order in Form GST DRC-07 is Invalid as Absence of the Assessing Officer's Signature is an Incurable Jurisdictional Defect
  4. SC to examine whether an assessee can be relegated to the appellate remedy, when the challenge is to a binding Circular
  5. Mere Expiry of E-Way Bill Without Intent to Evade Tax Cannot Justify 200% Penalty
  6. No GST Levy on Assignment of Leasehold Rights of Industrial Plots as Supreme Court Dismisses Revenue's SLPs
  7. Supreme Court affirms the constitutional validity of Section 16(2)(c) of the CGST Act: No ITC to the recipient unless the supplier actually deposits tax to the Government
  8. No Addition under Income Tax Law on Bogus Purchases, Where Sales Are Accepted and Supplies Are Backed by GST Records and Banking Trail
  9. Voluntary Tax Payment Does Not Bar Proceedings Under Section 74 Where Suppression Allegation Remains Uncontested
  10. Appellate Authority Cannot Pass "Copy-Paste" Orders Without Independent Application of Mind

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member ajay khannaajay khannaPro Member Vishnu AgarwalVishnu AgarwalPro Member Ravinder paruthiRavinder paruthiPro Member ATUL MAKWANAATUL MAKWANAPro Member Jaya LadhwaniJaya Ladhwani
Subscribe to Pro
Join an elite circle of professionals

Browse by Category




Latest Job Openings

View all
Company
ARTICLESHIP 07 July 2026
Articleship

Jawahar and Associates Chartered Accountants

Hyderabad

CA Inter

View Details
Company
23 July 2026
CA Inter

Vikram Jadhav and Company

Pune

CA Inter

View Details
Company
ARTICLESHIP 14 July 2026
Article Assistants

R Shyam and Associates

New Delhi

CA Final

View Details
Company
ARTICLESHIP 10 July 2026
Article Assistant

N S Gokhale & Co

Thane

CA Inter

View Details
Company
13 July 2026
AVP / VP - PCG Advisory

Workforce Connect

Mumbai

MBA

View Details
Company
28 July 2026
Senior accountant

RJ Public School

Bengaluru

B.Com

View Details
Company
20 July 2026
Senior GST Executive

Chandak Agarwal & Co

Mumbai

Graduate (Any)

View Details
Company
06 July 2026
Senior Accountant

Arvindkumar Maniar & Co.

Rajkot

CA

View Details
Follow