Case Laws

2011(07)LCX0294 :Knorr Bremse India Ltd: Railway break in unassembled conditions .- Isolating cock, indicators, wheel slide control, set of connectors, pulse generators and plug are classifiable under heading 8607.

Advance Rulings

2018(01)LCX0131(AAR): ASL Industries Limited: Specially designed water tank assembly specifically made for Indian railways is classifiable under 8607 taxable @ 5% vide entry 241 of N/N1/2017CT(R)

2020(07)LCX0076(AAR): Prragathi Steel Castings Pvt. Ltd.: Railway parts such as Couplers, Knuckle, Locks, Toggle, Yoke etc., supplied to M/s. Sanrok Enterprises (who in turn supply to Indian Railways after assembly) are classifiable under 8607 taxable @5% vide entry 241 of Schedule I to N/N 1/2017-CT(R) till 29.09.2019 and wef 30.09.2019, taxable @ 12%, vide entry 205G of Schedule II to N/N 1/2017-CT(R) with no refund of unutilized ITC, in terms of Sl.No.14 of N/N 5/2017- CT(R)

2022(02)LCX0195(AAR): Daulatram Engineering Services Pvt Limited: Roof Mounted AC Package Unit, manufactured as per the specific design and layout provided by the Railways and supplied to the Indian Railway only no-where else, falls under chapter 8607 of the GST Tariff.