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of <h1>Goa Tax Department Clarifies 5% GST Rate for Indian Railways Supplies under Chapter 86; Others Follow General Rates.</h1> The Government of Goa's Department of Commercial Taxes issued a circular clarifying the applicable GST rates for supplies to the Indian Railways. 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 are subject to the general applicable GST rates as specified in previous notifications. This clarification follows discussions in the GST Council's 25th meeting and aligns with a similar circular issued by the Central Goods and Services Tax Act, 2017.
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