GST Rate on inter-state supply of parts of railways in unassembled condition

In re JSL India Pvt. Ltd. (GST AAR Haryana)

Q1. What would be the rate of tax applicable on inter-state supply of parts of railways in unassembled condition?

Ans: From the explanatory note VII mentioned above, it is clear that complete or finished articles presented unassembled or disassembled are to be classified in the same heading as the assembled article only if there is assembly operation is involved. But in the present case a

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