Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →


Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →


Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>GST Circular Clarifies 5% Rate for Indian Railways Supplies; Applies Only to Chapter 86 Goods, Not Others.</h1> The circular clarifies the applicable Goods and Services Tax (GST) rates for supplies made to Indian Railways. It addresses concerns about suppliers charging a 5% GST rate for items not classified under Chapter 86. According to the notification, only goods classified under Chapter 86 are subject to a 5% GST rate without a refund of unutilized input tax credit. Goods classified under other chapters must adhere to the applicable GST rates as specified in the relevant notifications. This clarification follows discussions at the GST Council's 25th meeting to ensure compliance with established GST rate structures.