https://www.taxtmi.com/caselaws?id=391365 The case involved a query regarding the classification and applicable GST rate of Rubber Pad supplied in a semi-finished condition. The applicant sought clarification on the GST rate if the product was supplied to entities other than Railways, as they were already supplying to Railways at a 5% GST rate. After considering the relevant provisions and a government circular, it was determined that Rubber Pad falls under Chapter 4016 of the GST Tariff Act, attracting an 18% GST rate (9% CGST + 9% SGST) when supplied in a semi-finished condition to entities other than Railways. en-us Wed, 11 Dec 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391365 The case involved a query regarding the classification and applicable GST rate of Rubber Pad supplied in a semi-finished condition. The applicant sought clarification on the GST rate if the product was supplied to entities other than Railways, as they were already supplying to Railways at a 5% GST rate. After considering the relevant provisions and a government circular, it was determined that Rubber Pad falls under Chapter 4016 of the GST Tariff Act, attracting an 18% GST rate (9% CGST + 9% SGST) when supplied in a semi-finished condition to entities other than Railways. Case-Laws GST Wed, 11 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391365