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        GST entry omission for railway rolling-stock parts alters their classification and supply treatment to Indian Railways. The Schedule 1 entry for parts of railway and tramway locomotives and rolling-stock (bogies, bissel-bogies, axles, wheels and parts) has been omitted by notification, removing its prior specific classification and rate; supplies to the Indian Railways should be classified under the chapter applicable to the goods where that chapter is other than Chapter 86, per the issued circular.
                          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.

                                GST entry omission for railway rolling-stock parts alters their classification and supply treatment to Indian Railways.

                                The Schedule 1 entry for parts of railway and tramway locomotives and rolling-stock (bogies, bissel-bogies, axles, wheels and parts) has been omitted by notification, removing its prior specific classification and rate; supplies to the Indian Railways should be classified under the chapter applicable to the goods where that chapter is other than Chapter 86, per the issued circular.


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