Case Law Details
In re Cummins India Limited (GST AAR Maharashtra)
Question :- Whether engine manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408 or under HSN Heading 8607 of the Customs Tariff (which has been borrowed for classification purposes under GST regime) as a part used solely or principally for Railways or Tramway Locomotives or Rolling Stock?
Answer :- In view of the discussions made above the engine manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408
Question :- Whether availment of input tax credit of tax on common input supplies on behalf of other unit/units registered as distinct person and further allocation of the cost incurred for same to such other units qualifies as supply and attracts levy of GST?
Answer :- Yes.
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