GST classification for railway and tramway fixtures clarified; prior concessional entry was omitted by later notification. A concessional Schedule entry covering railway and tramway fixtures and fittings, including mechanical and electro mechanical signalling, safety or traffic control equipment and parts, was omitted by Notification No. 14/2019 Integrated Tax (Rate) effective 1 October 2019. The prior description spanned fixtures for railways, tramways, roads, inland waterways, parking facilities, port installations and airfields. A GST circular provided clarification on classification of supplies made to Indian Railways that fall under chapters other than Chapter 86 to guide tariff treatment after the omission.
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GST classification for railway and tramway fixtures clarified; prior concessional entry was omitted by later notification.
A concessional Schedule entry covering railway and tramway fixtures and fittings, including mechanical and electro mechanical signalling, safety or traffic control equipment and parts, was omitted by Notification No. 14/2019 Integrated Tax (Rate) effective 1 October 2019. The prior description spanned fixtures for railways, tramways, roads, inland waterways, parking facilities, port installations and airfields. A GST circular provided clarification on classification of supplies made to Indian Railways that fall under chapters other than Chapter 86 to guide tariff treatment after the omission.
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