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TMI Blog2019 (10) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... rther, the Heading 9401 Seats (Other Than those of Heading 9402), Whether or Not Convertible Into Beds, And Parts Thereof is exhaustive. Hence, Seats even if they are meant to be fitted in railways coaches, would be covered under this heading - Therefore, the product Seats for Railway Coaches would be covered in this heading only under 94018000. X X X X Extracts X X X X X X X X Extracts X X X X ..... 97 (2) The question on which the advance ruling is sought under this Act, shall be in respect of,- (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. It is observed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared under GST HSN Code 8607 and applicable Rate of duty is 5%. VI. HEARING: The case was taken up for hearing on 27.06.2019. Sh. Harvinder Singh, Advocate attended the hearing on behalf of the applicant. He also produced the clarification received from CGST office. Since, the M/s. RCF, Kapurthala is still not co-operating despite all the clarifications, they have raised the AAR seeking finality on the issue. VII. DISCUSSIONS AND FINDINGS 1. In any indirect tax scenario, classification of goods is very important and has very wide implications particularly in case of multi rate tax structure like GST. As such, classification of goods under CGST Act, IGST Act and respective SGST Acts have to be done in accordance with the Harmonized S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of an item * The aforesaid aids and assistance are more important than names used in trade or common parlance in the matter of correct classification 5. The two Chapters under which classification of 'Railway Seats' for supply to Railways are being considered, fall under two different Sections of the Tariff Act. Section XX, which covers "Miscellaneous Manufactured Articles", is relevant to items classified under Chapters 94 to 96, whereas Section XVII, which covers "Vehicles. Aircraft, Vessels and Associated Transport Equipment", is relevant to items classified under Chapters 86 to 89. Chapter Heading 8607 does not anywhere clearly classify 'Railway Seats'. It only refers to parts of railway (such as bogies, bissel-bogies, axels an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts : 86071910 --- Axles, wheels for coaches, van and wagons (rolling-stock) 86071920 --- Axles and wheels for locomotives 86071930 --- Axle boxes (lubricating or grease box) 86071990 --- Other parts of axles and wheels - Brakes and parts thereof : 86072100 -- Air brakes and parts thereof 86072900 -- Other 860730 - Hooks and other coupling devices, buffers and parts thereof : 86073010 --- Buffers and coupling devices 86073090 --- Other - Other : 86079100 -- Of locomotives 860799 -- Other : 86079910 --- Parts of coach work of railway running stock 86079920 --- Parts of tramway, locomotives and running stock 86079930 --- Hydraulic shock absorbers for railway bogies 86079990 --- Other Further, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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