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TMI Blog2018 (9) TMI 2012X X X X Extracts X X X X X X X X Extracts X X X X ..... ods of said Sections, cannot be treated as parts and parts and accessories of any vehicles, Aircraft, Vessels and Associated Transport Equipment. The implication of Note 2 of Section XVII would be that the LED based luminaire procured by the railways are to be classified in Chapter 9405 instead of 8607. Therefore, GST on LED bases luminaire is applicable by classifying the same under Chapter sub-heading 9405. Hon ble Supreme Court having similar issue in the case of INTEL DESIGN SYSTEMS (INDIA) P. LTD. VERSUS COMMISSIONER OF CUSTOMS CENTRAL EXCISE [ 2008 (2) TMI 5 - SUPREME COURT] upheld the order of the adjudicating authority by a verdict that Since these fall under the category of excluded goods under Chapter Notes, even though they are u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or determination by the Authority - (a) What is the correct classification HSN code based luminaire in passenger coaches of Indian Railways which exclusively works on electric supply of 110/127 Volts? (b) What is the rate at which such LED lights shall attract GST under Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017? 5. The applicant was granted a personal hearing on 6-9-2018 but they have requested to prepone the date by 5-9-2018. On request of the applicant, the personal hearing was conducted on 5-9-2018. Shri Rakshit Verma and Shri R.C. Verma, Authorized representatives appeared for hearing. Submitted written submission, During hearing they argued that :- (a) since LED lights of specific specification are supposed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s shall be classified as 'parts of railway or tramway locomotives or rolling-stock' falling under Tariff Heading 8607 and attract GST @ 2.5% in terms of Sl. No. 241 of Schedule-I of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017. 10. The applicant submitted that such LED lights are only manufactured against the order placed by Indian Railways and are not manufactured in general due to the reason such LED lights cannot work on electric voltage supply beyond 200 V which is prevalent in the domestic/industrial case and will only work against the electric voltage supply of less than 200V i.e. the required electric voltage supply in Indian Railways passenger coaches. 11. The applicant submitted that the relevant goods i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n support of their claim as mentioned below :- (a) CCE v. Sri Ram Metal Works 1998 (99) E.L.T. 616 (Trib.). (b) Uni Deritend Ltd. v. CCE 2014 (313) E.L.T. 423 (Tri. - Mum.). (c) Sunflex Auto Parts v. CCE 2004 (171) E.L.T. 188 (Tri. - Mum.). (d) Eee & Cee Pressing (P.) Ltd. v. CCE [2001 (134) E.L.T. 431 (Tri. - Del.) (e) Eee & Cee Pressings (P.) Ltd. v. Collector of Central Excise 2000 taxmann.com 936 (CEGAT - New Delhi) (f) Hindustan Welding Engineers v. CCE 2001 (133) E.L.T. 770 (Tri. - Kol.) (g) Hindustan Welding Engineers (supra) (h) Rail Tech v. CCE 2000 taxmann.com 1706 (CEGAT - New Delhi) Discussion and finding 14. We have heard the case, gone through the grounds of the appeal as well as the submissions made during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;… ………………………… (f) electrical machinery or equipment (Chapter 85) ………………………… (k) lamps or lighting fittings of heading 9405 ….…………………….. 18. From the above, it is clearly established in Notes 2(f) and (k) that electrical machinery or equipment (Chapter 85) and lamps or lighting fitting of Heading 9405 whether or not indefinable as for the goods of said Sections, cannot be treated as 'parts' and 'parts and accessories' of any vehicles, Aircraft, Vessels and Associated Transport Equipment. The implication of No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Railways which exclusively works on elec tric supply of 110/127 Volts?
Ans. - Correct classification of luminaire in passenger coaches of Indian Railways which exclusively works on electric supply of 110/127 Volts is under Chapter 9405.
(b) What is the rate at which such LED lights shall attract GST under Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017?
Ans. - As per Schedule-II of Notification No. 1/2017-Centrat Tax (Rate), dated 28-6-2017 (as amended) issued by the Central Government and Schedule-II of Notification No. KANI-2-836/XI-9(47)/17-U.P.ACT-1-2017-Order-(06)-2017, dated 30-6-2017 (as amended) issued by the Uttar Pradesh Government LED lights shall attract to 6% CGST and 6% SGST. X X X X Extracts X X X X X X X X Extracts X X X X
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