Case Law Details
Case Name : In re Cummins India Limited (GST AAR Maharashtra)
Appeal Number : No. GST-ARA-66/2018-19/B-162
Date of Judgement/Order : 19/12/2018
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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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 prin
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