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Engines manufactured principally for use in railways/locomotives classifiable under heading 8408

March 12, 2019[2019] 103 126 (AAR - MAHARASHTRA)

CGST : Engines manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408

• The availment of input tax credit of tax on common input supplies on behalf of other unit/units registered as distinct person and further allocation of the cost incurred for same to such other units qualifies as supply and attracts levy of GST.

• The assessable value can be determined by following the provisions of Rule 30 of the CGST Rules, 2017.

• Once GST is levied and ITC thereof is availed by recipient unit, the applicant is required as per provisions of section 24 to register itself as an Input Service Distributor for distribution of ITC on common input supplies.

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