https://www.taxtmi.com/forum/issue?id=112658 Goods classification for GST depends on the intrinsic name and technical specifications of the item, not the purchaser. Items that meet the descriptive scope of railway locomotive or rolling stock headings qualify for the lower railway rate when supplied to the railway; however, goods classified under electrical machinery headings remain so even if sold to a railway. Not all supplies to a railway automatically receive the railway heading rate. A related query concerns whether input tax credit is fully available where supplies to a railway are taxed at the lower rate. en-us Mon, 21 Aug 2017 15:24:38 +0530 Thu, 23 Jan 2025 15:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112658 Goods classification for GST depends on the intrinsic name and technical specifications of the item, not the purchaser. Items that meet the descriptive scope of railway locomotive or rolling stock headings qualify for the lower railway rate when supplied to the railway; however, goods classified under electrical machinery headings remain so even if sold to a railway. Not all supplies to a railway automatically receive the railway heading rate. A related query concerns whether input tax credit is fully available where supplies to a railway are taxed at the lower rate. Discussion-Forum GST Mon, 21 Aug 2017 15:24:38 +0530 https://www.taxtmi.com/forum/issue?id=112658