https://www.taxtmi.com/circulars?id=70934 GST treatment of supplies to the Indian Railways depends on the goods' tariff classification, not merely on their recipient. Goods classified under Chapter 86 and supplied to the Railways attract GST at 5%, with no refund of unutilised input tax credit. Goods classifiable under chapters other than Chapter 86 remain subject to the general GST rates applicable to those goods, even when supplied to the Railways. en-us Thu, 25 Jan 2018 00:00:00 +0530 Mon, 24 Aug 2026 17:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70934 GST treatment of supplies to the Indian Railways depends on the goods' tariff classification, not merely on their recipient. Goods classified under Chapter 86 and supplied to the Railways attract GST at 5%, with no refund of unutilised input tax credit. Goods classifiable under chapters other than Chapter 86 remain subject to the general GST rates applicable to those goods, even when supplied to the Railways. Circulars GST - States Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70934