Case Law Details
In re M/s Sutlej Coach Products Pvt. Ltd. (GST AAR Punjab)
Central Board of Excise & Customs has also vide Circular No. 15/90-CX.1 dated 07.05.1990 issued from F.No. 13/2/90-CX.1, has clarified that seats used in Railway Coaches are correctly classifiable under heading 9401, The applicant prior to GST regime were also classifying their product ‘Seats for Railway Coaches’ under Heading 9401 and clearing the same to M/s Railway Coach Factory.
Further, the Heading 9401 “Seats (Other Than those of Heading 9402), Whether or Not Convertible Into Beds, And Parts Thereof’ is exhaustive. Hence, Seats even if they are meant to be fitted in railways coaches, would be covered under this heading. The entries of the tariff items of the heading reflect the same rationales. The seats for Aircraft (94011000), seats for motor vehicles (84011200) are also covered by this heading. Therefore, the product ‘Seats for Railway Coaches’ Would be covered in this heading only under 94018000.
The product ‘Seats for Railway Coaches” manufactured by M/s Sutlej Coach Products Pvt Ltd. for M/s Rail Coach Factory fall under Heading 9401 and attract GST at 18%.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, PUNJAB
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