GST rate on Railway seat and parts thereof exclusively used by Railways

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’ i...