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<h1>GST classification for railway supplies: Chapter 86 goods taxed at concessional rate with no ITC refund; others taxed at general rates.</h1> Only goods classified under Chapter 86 supplied to the railways attract the concessional GST treatment with no refund of unutilised input tax credit; goods falling in any other chapter, when supplied to the railways, attract the general applicable GST rates as specified in the central tax rate notifications.