AAR : Air Dryer for use in breaking system of locomotive, supplied to Railways, classifiable under Chapter 8421, taxable at 18%

Jan 31,2019

Rajasthan AAR holds that ‘Air Dyer complete with final filter for use in breaking system of locomotive’ is classifiable under Chapter 8421 of GST Tariff Act 2017 attracting tax @18%(CGST +SGST); Observes that chapter heading 8421 covers Air dryers which is used for removing water vapour from compressed air or to remove the moisture from wet substances, while rejecting applicant’s argument that goods supplied to Railways are classifiable under Chapter 86 attracting GST @...

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