GST on composite goods used primarily as parts of railway locomotives

In re Kay Pee Equipments Pvt Ltd. (GST AAR West Bengal) The composite goods manufactured by the Applicant that are used primarily as parts of railway locomotives are to be classified under heading 8607 and taxable @ 5% GST with no refund of the unutilized input tax credit. The same classification will apply to the Applicant’s other supplies to the railways if they are used primarily as parts of railway locomotives, provided they are not excluded by Note 2 of Section XVII. Supplies other than the above two categories, if any, shall not be classified under heading 8607. FULL TEXT OF ORDER ...