Authority for Advance Ruling — Classification of Coach Work – The Applicant is engaged in manufacture and supply of Railway Locomotive parts and Coach Parts as per Railways Drawings approved by RDSO. The applicant sought an advance ruling on classification of Coach Work like DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains of Railway Rolling Stock.

Held that:- The Hon’ble Authority for Advance Ruling held that the classification of DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains, 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.