Design, supply, installing, testing & commissioning of train collision avoidance system in locomotives falls under HSN ‘8530’

In re Medha Servo Drives Private Limited (GST AAR Telangana) The applicant Medha Servo Drives are manufacturers of electronics equipments for locomotives and coaches for Indian Railways and Metro Railways. They have submitted that they have entered into contract with south central railway for design, supply, installing, testing & commissioning of train collision avoidance system in locomotives. That as per the agreement they have to supply multiple items and provide services including annual maintenance services with the service code 9954. The applicant is desirous of ascertaining whether ...