Springs of iron and steel for railways is classifiable under HSN 7320

By Editor Goods and Services Tax Judiciary January 28, 2019

Case Name: In re Abhishek Tibrewal (HUF) (Avantika Industries) (GST AAR West Bengal)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAR West Bangal, Advance Rulings

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In re Abhishek Tibrewal (HUF) (Avantika Industries) (GST AAR West Bengal) Since Springs of Iron and Steel, are specifically classifiable under Chapter Heading 7320, the general description under Chapter Heading 8607 is not applicable. Springs of iron and steel for railways are classifiable under HSN Code no. 7320 and taxable @ 18% under Serial No. 234 of Schedule III of Notification No. 1/2017-CT (Rate) dated 28.06.2017 (also refer to Circular No. 30/4/2018 dated 25/01/2018, issued by CBIC for further clarification in this regard). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING WEST BENGAL ...

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