Tool & Gage Co ., In re
Date: November 11, 2019
Subject Matter
Seats and berth manufactured as per the specific design and layout provided by the Railways and supplied to the Railways falls under Chapter 86.07
Summary
The classification of the seats and berth, manufactured as per the specific design and layout provided by the Railways and supplied to the Railways only and no-where else, falls under Chapter 86.07 of the GST Tariff.
1) M/s Tool 86 Gage Co., A-6, Talkatora Industrial Estate, Lucknow (here in after called the applicant’) is a registered assessee under GST having GSTN: 09AAFFT7280E1ZY. 2) The applicant is a partnership firm engaged in manufacturing and supply of locomotive and coach (Rolling stock) parts as per railway drawings approved either by RDSO or DLW Varanasi. 3) As per the application for advance…