GST classification for railway wagons: schedule entry omitted, altering taxable treatment and clarifying supplies to Indian Railways. Entry for goods under heading 8606 specifying railway or tramway goods vans and wagons, not self propelled, has been omitted from the GST Schedule, removing that specific classification and changing taxable treatment; supplies to Indian Railways classifiable outside Chapter 86 are to follow applicable chapter headings and existing circular guidance.
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Provisions expressly mentioned in the judgment/order text.
GST classification for railway wagons: schedule entry omitted, altering taxable treatment and clarifying supplies to Indian Railways.
Entry for goods under heading 8606 specifying railway or tramway goods vans and wagons, not self propelled, has been omitted from the GST Schedule, removing that specific classification and changing taxable treatment; supplies to Indian Railways classifiable outside Chapter 86 are to follow applicable chapter headings and existing circular guidance.
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