M/s Resistoflex Dynamics Pvt. Ltd

(a) Whether the air-springs imported by the Applicant are classifiable under HSN heading 8607 (i.e. parts of coach work of railway running stock) and thus covered under Entry No. 241 of Schedule-I of GST rate notifications?

(b) if the answer to (a) is in affirmative, what is the applicable rate of tax under GST notification?

(c) if the answer to (a) is in the negative

(i) Whether the air springs imported by the Applicant’s competitors is classifiable under HSN heading 8607?

(ii) What is (a) the correct classification of the air-springs imported by the Applicant and (b) the applicable rate of tax under GST  notification?

(iii) Whether the Applicant can also be eligible for classifying imported goods under HSN heading 8607 like its competitors?