Business Standard

Roof mounted AC units for passenger coaches to have 28% GST: Punjab AAAR

Issue was product would come under which heading of harmonised system of nomenclature code

GST
Premium

Indivjal Dhasmana New Delhi
Roof mounted air conditioning units for Railway passenger coaches would draw 28 per cent goods and services tax (GST), the appellate authority for advance rulings (AAAR) has ruled in Punjab.

The AAAR upheld an order of the Authority for Advance Rulings (AAR) in this regard.

The issue was whether the product would come under the harmonised system of nomenclature (HSN) code heading of 8415, attracting 28 per cent GST or under 8607 that draws 18 per cent GST.

Entry 8607 covers parts of railway locomotives or rolling stock and 8415 is devoted to classification of air conditioning machines.

The AAAR

Don't miss the most important news and views of the day. Get them on our Telegram channel

First Published: Mar 20 2023 | 12:34 PM IST

Explore News

To read the full story, subscribe to BS Premium now, at just Rs 249/ month.

Key stories on business-standard.com are available only to BS Premium subscribers.

Register to read more on Business-Standard.com