Bellow Ducts Classifiable under HSN 8424 Attracting GST @ 18%

In re Concord Control Systems Private Limited (GST AAR Uttar Pradesh) Q-1 What  will be the HSN Code and GST Rate on Supply of Bellow Duct to RDSO Ministry of Railways for use in Indian Railways Coaches? Ans- “Bellow Ducts” merits Classification under HSN 8424 Attracting GST @ 18% (CGST 9% &SGST 9%) Q-2 Whether the Supply of “Bellow Ducts” to RDSO Ministry of Railways for use in Indian  Railways Coaches will fall under the HSN Code 8607 having  GST Rate of 12% or will it fall under the HSN 8424 having GST  RATE OF 18%. Ans- The supply of “Bellow Ducts” to RDSO Ministry of R...