Material Supply to Railway HSN 8533 or 8607
Query (Issue) Started By: – Pushkar Gupta Dated:- 21-8-2017 Last Reply Date:- 22-11-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Sir
Our client are selling material which is parts of locomotive products and control panel which is listed in HSN code 8533 & 8537 under GST and rate of tax is 18% & 28%.
As per our understanding If Locomotive products and control panel are supplied to Railway will be covered under HSN 8602 & 8607 and rate of Tax is 5 %. Please advise on the same if material supplied to Railway and what will be rate of tax.
Pushkar Gupta
Reply By RAMESH PRAJAPATI:
The Reply:
Goods are classified as per their Name & technical specification. Consumer of goods
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5% rate. The item has to be referred as such without linking its supply.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Heading 8533 & 8537 relate to electrical machinery and equipment and parts thereof. heading 8602 relates to other rail locomotive, locomotive tenders such as Diesel-electric locomotives, steam locomotives and tenders thereof. heading 8607 relates to parts of railway or tramway locomotives or rolling stock such as Bogies, bissel-bogies, axles and wheels and parts thereof.
Parts of railway locomotives are specifically covered by headings 8602 and 8607. Rate of gst is 5%.
Reply By KASTURI SETHI:
The Reply:
There is no doubt about GST @5% as opined by Sh. Ranganathan, Sir.
Reply By SHARAD DESHPANDE:
The Reply:
Dear
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