Classification of Goods — The Applicant is a manufacturer of railway locomotive spare parts, sought a ruling on the classification of the items it manufactured and the applicable rate of tax. Authority Ruled; the composite goods manufactured by the Applicant that are used primarily as parts of railway locomotives are to be classified under heading 8607 and taxable @ 5% GST with no refund of the unutilized input tax credit. The same classification will apply to the Applicant’s other supplies to the railways if they are used primarily as parts of railway locomotives, provided they are not excluded by Note 2 of Section XVII. Supplies other than the above two categories, if any, shall not be classified under heading 8607. — Kay Pee Equipments Pvt. Ltd., In Re… [2019] 16 TAXLOK.COM 033 (AAR-WB)