GST treatment of railway supplies: goods under Chapter 86 attract concessional rate with no ITC refund; other goods bear general rates. Only goods classifiable under Chapter 86 supplied to the Indian Railways attract the concessional 5% GST rate with no refund of unutilised input tax credit; other goods supplied to the Railways attract the general applicable GST rates under the State Tax (Rate) notifications, effective from 25 January 2018.