Roof Mounted Air-Conditioning classifiable under HSN Heading 8415

In re Ess Ess Kay Engineering Company private Limited (GST AAR Punjab) Whether roof mounted Air-Conditioning unit especially for use in railway coaches (manufactured as per railway design) classified under HSN 84151090-IGST @ 28% or under HSN 860799-IGST @ 18% as parts of Railway Coaches/Locomotives? The Roof Mounted Air-Conditioning unit manufactured by the applicant are classifiable under HSN Heading 8415 and the classification of the goods shall not alter on account of supply by them to Railways. Read AAAR Order: Roof Mounted Air-Conditioning unit classifiable under HSN 8415: AAAR Punjab ...