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TMI Blog2022 (2) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... if the above product is supplied to the Indian Railways or through other vendors/suppliers, what would be provision and classification of the products and rate of GST on said products supplied to Railway through its vendors. The question mentioned in statutory 'Form GST ARA-01' is to be answered only and other questions raised in forwarding letter are not worth consideration by the Authority of Advance Ruling. - UP ADRG 86/2021 - - - Dated:- 8-11-2021 - SHRI ABHISHEK CHAUHAN AND SHRI VIVEK ARYA, MEMBER Represented by Shri T.K. Srivastava, Advocate/Authorized representative ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 UNDER SECTION 98 (4) OF THE UPGST ACT, 2017 1. M/s Prag Polymers, B-1 A-40/41, Talkatora Industrial Estate, Lucknow-226011, UP (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAVFP5915G1ZO. 2. The applicant is engaged in manufacture and supply of Railway Locomotive parts and Coach Parts as per Railways Drawings approved by RDSO. 3. The applicant has sought advance ruling on following question as per Form GST ARA-01 - Classification of Coach Work like DRIVER CAB AIR CONDITIONER UN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rains manufactured by them supplied exclusively to the Indian Railways through its approved vendors and that too exclusively for use in Railway Coaches / Running Stock and parts of Railways Rolling Stock has to be classified as Coach work/ Parts of Rolling Stock material of CE Heading 8607, of the C.Ex. Tariff/ GST Tariff. (11) In the case of Advance Ruling of M/s Tool Gage Co., A'-6, Talkatora Industrial Estate, LUCKNOW- order No. 44 dated 11/11/19 it has been concluded by the Advance Ruling Authorities of Lucknow on the basis of various analogies of the case laws, as under; Accordingly, we are in unison with the applicant and the jurisdictional GST officer that the classification of the seats and berth, manufactured as per the specific design and layout provided by the Railways and supplied to the Railways only and no-where else, falls under Chapter 86.07 of the GST Tariff. (12) Similarly, in another case vide Order No. 31 dated 03/06/19 in the Advance Ruling case of M/s. G S Products, Lucknow , the Note 3 of Chapter XVII of Customs Tariff Act,1975 has been relied and following observation has been made The above note indicates that the term par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o mean a reference to the same provision under the UPGST Act. Further for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / UPGST Act would be mentioned as being under the CGST Act'. 9. We have gone through the Form GST ARA-01 filed by the applicant and observed that the applicant has ticked following issue on which advance ruling required- (1) classification of any goods or services or both; At the outset, we find that the issue raised in the application is squarely covered under Section 97(2) of the CGST Act 2017. We therefore, admit the application for consideration on merits. 10. We have gone through the submissions made by the applicant and have examined the same. We observe that the applicant has sought advance ruling on the following question- Classification of Coach Work like DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains of Railway Rolling Stock ' 11.1 We find that the applicant is registered under the GST Act and intend to supply DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains of Railway Rolling Stock'. The applicant had arrived classification under HSN 8607 for the product 'D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting or grease box) 8607 19 90 --- Other parts of axles and wheels - Brakes and parts thereof : 8607 21 00 -- Air brakes and parts thereof 8607 29 00 -- Other 8607 30 - Hooks and other coupling devices, buffers and parts thereof : 8607 30 10 --- Buffers and coupling devices 8607 30 90 --- Other - Other : 8607 91 00 -- Of locomotives 8607 99 -- Other : 8607 99 10 --- Parts of coach work of railway running stock 8607 99 20 --- Parts of tramway, locomotives and running stock 8607 99 30 --- Hydraulic shock absorbers for railway bogies 8607 99 90 --- Other 15. We reproduce fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coach functionally complete. In the case of railways, it goes without saying that the provision of water in the coach is a necessity and the coach can be taken to be complete with the fitment of the water tank More so, when the water tank becomes part of the coach itself Tariff Heading 86.07 would be more appropriate for assessment of the water tank . (2) in the case of Commissioner of C. Ex., Bangalore Vs. Ramsons Udyog (P) Ltd {2000 (115) E.L.T. 171 (Tribunal)}, the Hon'ble Tribunal has observed that Sanitary wares are also designed for fitment into the coach and they would be classifiable under Heading 86.07 . (3) in the case of Sunflex Auto Parts Vs. Commissioner of C.Ex. (Appeals) Mumbai-II (2004(171) E.L.T. 188 (Tri- Mumbai), it was observed by the Hon'ble Tribunal that Parts made out of rubber and metal bonded together as per specification of Indian Railway and meant for use solely and exclusively for them, classification under Sub-heading 8607.00 of Central Excise Tariff. (4) In the case of Mechanico Enterprises Vs. Commissioner of C.Ex, Calcutta-II, {1998 (104) E.L.T 345 (Tribunal)}, the Hon'ble Tribunal has observed that Alum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MU trains of Railway Rolling Stock only but in their letter dated 12.08.2021, the applicant has also sought ruling on the questions that if the above product is supplied to the Indian Railways or through other vendors/suppliers, what would be provision and classification of the products and rate of GST on said products supplied to Railway through its vendors. We are of the view that question mentioned in statutory 'Form GST ARA-01' is to be answered only and other questions raised in forwarding letter are not worth consideration by the Authority of Advance Ruling. 20. Accordingly, we pass the following ruling - RULING Question- 'Classification of Coach Work like DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains of Railway Rolling Stock'. Answer - 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 21. This ruling is valid only within the jurisdiction of Authority for Advance Ruling Uttar Pradesh and subject to the provisions under Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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