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    <title>8601</title>
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    <description>Omission of tariff entry 8601 removed the specific Schedule 1 GST classification for rail locomotives previously described as &quot;Rail locomotives powered from an external source of electricity or by electric accumulators,&quot; thereby altering the taxable treatment and requiring reliance on updated tariff listings for GST applicability; supplies to the Indian Railways classifiable under chapters other than Chapter 86 follow the relevant chapter provisions.</description>
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      <description>Omission of tariff entry 8601 removed the specific Schedule 1 GST classification for rail locomotives previously described as &quot;Rail locomotives powered from an external source of electricity or by electric accumulators,&quot; thereby altering the taxable treatment and requiring reliance on updated tariff listings for GST applicability; supplies to the Indian Railways classifiable under chapters other than Chapter 86 follow the relevant chapter provisions.</description>
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