Transformers’ supplied to Indian Railways covered under HSN ‘8504’

In re Rishab Industries (GST AAR Maharashtra)

Question- Whether transformers supplied to Indian Railways can be classified as ‘Parts of railway or tramway locomotives or rolling stock’ under HSN ‘8607’ and thereby subjected to GST@ 5% or the transformers shall be categorized under HSN 8504 and subjected to GST@ 18%?

Answer- Transformers’ supplied to Indian Railways, by the applicant, are covered under HSN ‘8504’ and Sr. No. 375 of Sch

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