GST for railway supplies: Chapter 86 goods receive concessional rate with no refund of ITC; other goods face general GST. Goods classifiable under Chapter 86 supplied to the Indian Railways attract the concessional GST rate and are subject to no refund of unutilised input tax credit, whereas goods falling in any other chapter, even if supplied to the railways, attract the general applicable GST rates as specified under the relevant state tax rate notifications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST for railway supplies: Chapter 86 goods receive concessional rate with no refund of ITC; other goods face general GST.
Goods classifiable under Chapter 86 supplied to the Indian Railways attract the concessional GST rate and are subject to no refund of unutilised input tax credit, whereas goods falling in any other chapter, even if supplied to the railways, attract the general applicable GST rates as specified under the relevant state tax rate notifications.
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