<h1>GST Exemption Removed for Leasing Rolling Stock Assets to Indian Railways Under Heading 9973 Effective October 1, 2021.</h1> The exemption from GST for services under Heading 9973, specifically related to the leasing of rolling stock assets such as wagons, coaches, and locomotives by the Indian Railways Finance Corporation to Indian Railways, has been omitted. This change was effected by Notification No. 07/2021-Integrated Tax (Rate) dated September 30, 2021, and became effective from October 1, 2021.