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Design, Supply, Installing, Testing & Commissioning of Train Collision Avoidance System in Locomotives is failing under HSN Code 8530

Therefore in view of the discussions the supply made by the applicant against the letter of acceptance(LOA) of the South Central Railway is a composite supply and the rate of tax applicable is the rate at which the principal supply has to be taxed i.e., Electrical signalling equipment with HSN code ‘8530. This commodity was made taxable at the rate of 9% under CGST & SGST respectively vide Notification No. 41/2017 dated: 14.11.2017. Therefore the supply of Train Collision Avoidance System (TCAS) is taxable at the rate of 9% under CGST & SGST respectively.