GST on Filter Elements & Air Filter Assembly as parts for Diesel Electric Locomotives

In re G S Products (GST AAR Uttar Pradesh)

(a) Whether they are correct in their classification of the filter Elements & Air Filter Assembly mentioned above as parts for Diesel Electric Locomotive for Indian Railways under Tariff Heading 8607 in GST regime or not?

Ans: Yes, The correct classification of the Filter Elements & Air Filter Assembly mentioned in application as parts for Diesel Electric Locomotives for Indian Railways, manufactured as per RDSO specifications and design will be under Tariff Heading 8607.

(b) What will be applicable Tax Rate under  the  GST  Tariff/Act?

Ans:- GST rate as applicable to Customs Tariff Heading No. 8607 prescribed under Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017 is to be leviable on the aforesaid items, i.e., 5% (2.5% SGST +2.5% CGST).

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