https://www.taxtmi.com/caselaws?id=376517 The engines manufactured for use in railways/locomotives were classified under HSN Heading 8408 instead of Heading 8607. The facilitation of common input services between distinct units was deemed a taxable supply attracting GST. The assessable value for such services was determined following Rule 30 of the CGST Rules. The applicant was mandated to register as an Input Service Distributor (ISD) for distributing Input Tax Credit on common input supplies. en-us Wed, 19 Dec 2018 00:00:00 +0530 Fri, 07 Mar 2025 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376517 The engines manufactured for use in railways/locomotives were classified under HSN Heading 8408 instead of Heading 8607. The facilitation of common input services between distinct units was deemed a taxable supply attracting GST. The assessable value for such services was determined following Rule 30 of the CGST Rules. The applicant was mandated to register as an Input Service Distributor (ISD) for distributing Input Tax Credit on common input supplies. Case-Laws GST Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376517