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        GST

        8601

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        Omission of tariff entry for rail locomotives changes GST classification, with separate guidance on Indian Railways supplies. Omission of tariff entry 8601 removed the specific Schedule 1 GST classification for rail locomotives previously described as 'Rail locomotives powered from an external source of electricity or by electric accumulators,' thereby altering the taxable treatment and requiring reliance on updated tariff listings for GST applicability; supplies to the Indian Railways classifiable under chapters other than Chapter 86 follow the relevant chapter provisions.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Omission of tariff entry for rail locomotives changes GST classification, with separate guidance on Indian Railways supplies.

                                Omission of tariff entry 8601 removed the specific Schedule 1 GST classification for rail locomotives previously described as "Rail locomotives powered from an external source of electricity or by electric accumulators," thereby altering the taxable treatment and requiring reliance on updated tariff listings for GST applicability; supplies to the Indian Railways classifiable under chapters other than Chapter 86 follow the relevant chapter provisions.


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