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%?”
States/UT
Order No. & Date
GST/ARA/34/2019-20/B- 04 , Mumbai, dated 15.01.2020
Order date
15-01-20
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Category
97(2)(a) (b) & (e)
Year
