Seats & berth made Exclusively for Railway falls under Chapter 86.07

In re Tool & Gage Co. (GST AAR Uttar Pradesh) 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. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,UTTAR PRADESH Sub:- GST ACT, 2017 – Advance Ruling U/s 98 – liability to tax under GST Act in respect to application dated 16.08.2019 from M/s Tool & Gage Co., A-6, Talkatora Industrial Estate, Lucknow- 226 011. – Order- Reg. ********** 1) M/s Tool 86 Gage Co.,...