Delhi High Court to adjudicate classification of Railway AC Units for GST rate purposes amidst challenge to Circular prescribing 28% GST.
In a pending writ petition, the Delhi High Court is examining whether Roof Mounted Package Unit (RMPU) air conditioning machines, specifically manufactured for Indian Railways, should be classified under HSN 8415 (attracting 28% GST) or HSN 8607 (attracting 18% GST applicable to railway parts). The petition has been filed by M/s Stesalit Limited (petitioner) challenging…
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