GST on Filter Elements & Air Filter Assembly as parts for Diesel Electric Locomotives

In re G S Products (GST AAR Uttar Pradesh)

(a) Whether they are correct in their classification of the filter Elements & Air Filter Assembly mentioned above as parts for Diesel Electric Locomotive for Indian Railways under Tariff Heading 8607 in GST regime or not?

Ans: Yes, The correct classification of the Filter Elements & Air Filter Assembly mentioned in application as parts for Diesel Electric Locomotives for Indian Railways, manufactured as per RDSO spe

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