Delhi HC to Decide GST Rate on Railway AC Units: 28% as General ACs or 18% as Railway Parts?

The Delhi High Court will decide the applicable GST rate on railway AC units, specifically whether they should be taxed as general air conditioning units or as parts of railway. This classification is crucial as the GST rates for these two categories may differ. The court's decision will have significant financial implications for the railway industry and suppliers of these units. The outcome will depend on the court's interpretation of the GST tariff schedule and the specific nature and function of the AC units used in railway coaches. This case highlights the complexities in classifying goods under the GST regime.