GST on Filters manufactured solely for use by Indian Railways

In re Parker Hannifin India Pvt Ltd, (GST AAAR Karnataka) The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO. KAR ADRG 54/2019 dated 19-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. Filters manufactured by the Appellant solely and principally for use by the Indian Railways and supplied directly to the  Indian Railways are classifiable under Chapter Heading 84.21 of the Customs Tariff. The classification of the subject goods will not change if the same are supplied to a distributor instead of Indian Rai...