Classification of Roof Mounted AC Package Unit for passenger coaches

In re Prag Polymers (GST AAR Uttar Pradesh)

Classification of Coach Work like Roof Mounted AC Package Unit for passenger coaches?

In the instant case, we observe that the ‘Roof Mounted AC Package Unit’ would be manufactured by the applicant, strictly as per the specification and design provided by the Indian Railways (RD SO) and specially meant to be solely used in railway coaches and nowhere else. Accordingly, we observe that the ratio of the above referred judgments is squarely applicable in the instant case that the ‘Roof Mounted AC Package Unit’ are the interior fittings inside the Coach and they are suitably classifiable under Tariff heading 86079910 i.e. “Parts of Coach work of railways running stock”.

Accordingly, we are in unison with the applicant and the jurisdictional GST officer that that the classification of the “Roof Mounted AC Package Unit”, manufactured as per the specific design and layout provided by the Railways (RDSO) and supplied to the Indian 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

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