Case Law Details
Case Name : In re Prag Polymers (GST AAR Uttar Pradesh)
Related Assessment Year :
Courts :
AAR Uttar Pradesh Advance Rulings
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In re Prag Polymers (GST AAR Uttar Pradesh)
Ques- ‘Classification of Coach Work like DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains of Railway Rolling Stock’.
Ans- The ‘Classification of DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains’ manufactured as per the specific design and layout provided by the Railways and supplied to the Indian Railways only and no-where else, falls under Chapter 86.07 of the GST Tariff.
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