“Bellow Ducts” merits classification under HSN 8424 attracting GST @18%. The supply of “Bellow Duct” to RDSO Ministry of Railways for use in Indian Railway Coaches will fall under the HSN 8424 having GST Rate of 18%.
Classification of goods— Inn the instant case, the applicant is engaged in supply of “Bellow Duct” made of Meta Armid/Para Armid Fabric with Silicon Rubber Coating on both sides for RMPU for LHB EOG/HOG type AC coaches of Indian Railways.
The applicant has sought advance ruling on following questions-
I. What will be the HSN Code and GST Rate on supply of “below Duct” to RDSO Ministry of Railways for use in Indian Railway Coaches?
II. Whether the supply of “Bellow Duct” to RDSO Ministry of Railways for use in Indian Railway Coaches will fall under the HSN Code 8607 having GST Rate of 12% or will it fall under the HSN 8424 having GST Rate of 18%.
Subject Bellow Sets (or Bellow Ducts), though to be used in Railway coaches, cannot be called as parts of railway bogies under Chapter Headings 8607 of the Tariff, due to the specific HSN available for Bellow and therefore, the Bellow Sets (Bellow Ducts) merit classification under HSN 8424 and it is covered in the Entry no. 325 of Schedule III of Notification No. 1/2017 C.T. (Rate) dt. 28.06.2017 and attract GST @18%.
Held that— “Bellow Ducts” merits classification under HSN 8424 attracting GST @18%. The supply of “Bellow Duct” to RDSO Ministry of Railways for use in Indian Railway Coaches will fall under the HSN 8424 having GST Rate of 18%.
“Bellow Ducts” merits classification under HSN 8424 attracting GST @18%. The supply of “Bellow Duct” to RDSO Ministry of Railways for use in Indian Railway Coaches will fall under the HSN 8424 having GST Rate of 18%.
Classification of goods— Inn the instant case, the applicant is engaged in supply of “Bellow Duct” made of Meta Armid/Para Armid Fabric with Silicon Rubber Coating on both sides for RMPU for LHB EOG/HOG type AC coaches of Indian Railways.
The applicant has sought advance ruling on following questions-
I. What will be the HSN Code and GST Rate on supply of “below Duct” to RDSO Ministry of Railways for use in Indian Railway Coaches?
II. Whether the supply of “Bellow Duct” to RDSO Ministry of Railways for use in Indian Railway Coaches will fall under the HSN Code 8607 having GST Rate of 12% or will it fall under the HSN 8424 having GST Rate of 18%.
Subject Bellow Sets (or Bellow Ducts), though to be used in Railway coaches, cannot be called as parts of railway bogies under Chapter Headings 8607 of the Tariff, due to the specific HSN available for Bellow and therefore, the Bellow Sets (Bellow Ducts) merit classification under HSN 8424 and it is covered in the Entry no. 325 of Schedule III of Notification No. 1/2017 C.T. (Rate) dt. 28.06.2017 and attract GST @18%.
Held that— “Bellow Ducts” merits classification under HSN 8424 attracting GST @18%. The supply of “Bellow Duct” to RDSO Ministry of Railways for use in Indian Railway Coaches will fall under the HSN 8424 having GST Rate of 18%.