Railway parts such as Couplers classified under HSN 8607

THE AUTHORITY OF ADVANCE RULING

The Question and Ruling as follows :

Railway parts such as Couplers, Knuckle, Locks, Toggle, Yoke etc., manufactured and supplied by applicant to buyer Sanrok Enterprises (who in turn supply to Indian Railways after assembly) be classified under HSN 8607 or to be classified under HSN 7325 as other cast articles of Iron or Steel?

RULING

Railway parts such as Couplers Knuckle, Locks, Toggle, Yoke etc. manufactured and supplied by the applicant to M/s Sanrok Enterprise (who in turn supply to Indian Railways after assembly) be classified under HSN 8607. The applicable rate of GST on the impugned goods is 5% in terms of entry number 241 of Schedule I to the Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017, till 29.09.2019 and effective from 30.09.2019, the rate of GST is 12%, in terms of entry number 205 G of Schedule II to the Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, as amended by Notification No.14/2019 – Central Tax (Rate) dated 30.09.2019, with no refund of unutilized input tax credit, in terms of SL.No 14 of Notification No.5/2017 – Central Tax (Rate) date.d 28.06.2017.