In re Ekam (Prop. Vinay Singh Rawat) (GST AAR Rajasthan)
Question: Whether goods proposed to be supplied by the applicant to Indian railways, should be classified as “parts of railway or tramway locomotives or rolling stock; such as Bogies, bissel-bogies, axles and wheels and parts thereof’ (Viz under Heading 8607) for the purposes of levy of GST in terms of Section 9(1) of Central Goods and Services Act 2017 read with notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 as amended by notification No. 14/2019-Central Tax (Rate) dated 30.09.2019?
Answer: We find that except write up provided by the applicant in respect of ‘the subject goods’, no other base is there to classify these goods. We further find that the write up provided by the applicant is incomplete and have no potential to prove ‘the subject goods’ as essential parts of Railway or 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, with the limited material fact submitted by the applicant, with an keen technical specification/properties/constitution etc. of ‘the subject goods we find it prudent to refrain from pronouncing a Ruling. Therefore, no ruling is extended on the clarifications sought by applicant.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order.
At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the “GST Act”.
The issue raised by M/s Ekam, (Prop. VINAY SINGH RAWAT), 86 Nityanand Nagar, Vaishali Nagar, Jaipur-302021, Rajasthan (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (a) given as under:
(a) Classification of any goods or services or both;
A. GIST OF SUBMISSION AND INTERPRETATION OF THE APPLICANT:
