Classification of Service — The Applicant’s service to the DVC, as described in para no. 4.1, is classifiable as ‘railway pushing and towing service’ (SAC 996731) and taxable @ 18% under Sl No Il(ii) of Notification No. 11/2017 - Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1135 - FT dated 28/06/2017), as amended from time to time.

This Ruling is valid subject to the provisions under Section 103 until and unless declared void under Section 104(1) of the GST Act. — Champa Nandi, Carrying on Business Under The Trade Name M/S Industrial Handling, In Re… [2019] 13 TAXLOK.COM 031 (AAR-WB)