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    <title>Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86</title>
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    <description>GST treatment of goods supplied to Indian Railways depends on their tariff classification rather than the identity of the recipient. Goods classifiable under Chapter 86 attract GST at 5 per cent, with no refund of unutilised input tax credit. Goods classifiable under any other chapter remain taxable at the general GST rate applicable to those goods, notwithstanding that they are supplied to the Railways.</description>
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      <title>Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86</title>
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      <description>GST treatment of goods supplied to Indian Railways depends on their tariff classification rather than the identity of the recipient. Goods classifiable under Chapter 86 attract GST at 5 per cent, with no refund of unutilised input tax credit. Goods classifiable under any other chapter remain taxable at the general GST rate applicable to those goods, notwithstanding that they are supplied to the Railways.</description>
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      <pubDate>Fri, 29 Mar 2019 00:00:00 +0530</pubDate>
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