Case Law Details
Case Name : In re Prag Polymers (GST AAR Uttar Pradesh)
Appeal Number : Advance Ruling No. UP ADRG 86/2021
Date of Judgement/Order : 08/11/2021
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.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH
ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE UPGST ACT, 2017
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