Uttarakhand Authority of Advance Ruling
M/S V.K ENTERPRISES
1. What is the classification of goods (Rubber pad) if supplied in semi finished condition to any person other than railways?
2. What will be the applicable rate of GST on Rubber pad in semi-finished condition supplied by the applicant?
3. The applicant is manufacturer of Rubber pad which are solely supplied to railways at GST rate of 5%. We intend to supply the same goods in semi finished condition to some other person other than railway. We want to know whether the classification under GST Tarriff item 86080010 will charge to GST Tariff item No. 400811 attracting duty @ 18% or there will no change in classification and rate of duty?
NO. 6/2019-20 Dated 11.12.2019