GST schedule omission of rail locomotives alters classification and applicable tax treatment for supplies to railways. Entry 8602 in the GST schedule has been omitted, removing the prior Schedule listing that applied GST at 5% to specified rail locomotives and tenders. Previously the entry covered other rail locomotives including diesel-electric and steam locomotives and their tenders. A clarification governs classification and tax treatment of supplies to the railways when classifiable under chapters other than Chapter 86, directing reliance on the referenced circular for guidance.