M/s Ekam, (Prop. VINAY SINGH RAWAT), 86 Nityanand Nagar, Vaishali Nagar, Jaipur-302021, Rajasthan

Whether goods proposed to be supplied by the applicant to Indian railways, should be classified as “parts of railway or tramway locomotives or rolling stock; such as Bogies, bissel-bogies, axles and wheels and parts thereof’ (Viz under Heading 8607) for the purposes of levy of GST in terms of Section 9(1) of Central Goods and Services Act 2017 read with notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 as amended by notification No.14/2019-Central Tax (Rate) dated 30.09.2019?