Railway Roof Mounted AC Package Unit falls under HSN 86.07

In re Daulatram Engineering Services Pvt. Ltd. (GST AAR Madhya Pradesh)

Whether Roof Mounted AC Package Unit manufactured as per the specifications and drawings issued by organizations owned and operated by Ministry of Railways of India/Research Design and Standards Organisation (RDSO) working under Ministry of Railways of India is covered under chapter Heading 3607 of GST Tariff ?

We observe that in case of applicant, on the same issue, the Hon’ble Commissioner, CGS

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