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

Last updated: 20 January 2021
Quick Summary
The Gujarat Authority for Advance Ruling has determined that 'wear plates' and 'tamping tools' specifically manufactured for use in railway machinery, such as Ballast Cleaning Machines and Tie Tamping Machines, fall under the classification code 860799. Consequently, these items are subject to a Goods and Services Tax (GST) rate of 12%. This ruling clarifies the tax treatment for specialised railway components supplied to Indian Railways.

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

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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