AAR: Electrical Transformers supplied to Indian Railways taxable at 18%, rejects classification as parts of railway bogies

Maharashtra AAR classifies Transformers manufactured and supplied to Indian Railways under HSN 8504, taxable at a rate of 18% GST as per Sr. No. 375 of Schedule II of the Notification No. 1/2017-CT (Rate); Explains that said Transformers though used in Railway coaches, cannot be called as parts of railway bogies under HSN 8607 but are classifiable under HSN 8504; Observes that the applicant has developed Transformers (Electro-mechanical devices) for Railways as per design spe...