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GST - Highlights / Catch Notes

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Classification of goods - Indian railways - The write up ...


Applicant's Goods Classification for Indian Railways Deemed Incomplete; Not Essential Parts of Locomotives Under GST.

March 26, 2022

Case Laws     GST     AAR

Classification of goods - Indian railways - The write up provided by the applicant is incomplete and have no potential to prove 'the subject goods' as essential parts of Railway or tramway locomotives or otherwise. Simply protection of the wires and inner machinery of railways cannot categories the subject goods as part of `railway or tramway locomotives, rolling stock and parts thereof or otherwise - AAR

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