Springs of iron and steel for railways is classifiable under HSN 7320

In re Abhishek Tibrewal (HUF) (Avantika Industries) (GST AAR West Bengal)

Since Springs of Iron and Steel, are specifically classifiable under Chapter Heading 7320, the general description under Chapter Heading 8607 is not applicable. Springs of iron and steel for railways are classifiable under HSN Code no. 7320 and taxable @ 18% under Serial No. 234 of Schedule III of Notification No. 1/2017-CT (Rate) dated 28.06.2017 (also refer to Circular No. 30/4/2018 dated 25/01/2018, issued by CBIC for further clarification in this regard).

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING WEST BENGAL

1. The Applicant, stated to be a Manufacturer of, inter alia, Springs of Iron and Steel for supply to the Railways, seeks a Ruling on the classification of these items. Advance Ruling is admissible on this question under Section 97(2)(a) of the CGST/WBGST Act, 2017 (hereinafter collectively called “the GST Act”).

The Applicant submits that the question raised in the Application has neither been decided by nor is pending before any authority under any provisions of the GST Act.

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