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        GST

        8601

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        GST classification change: entry for rail locomotives powered externally was omitted, removing the specified rate. Entry 8601 described rail locomotives powered from an external source of electricity or by electric accumulators and carried a specified GST entry; that schedule line was subsequently omitted by notification, effecting deletion of the earlier tax treatment for those locomotives.
                          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 classification change: entry for rail locomotives powered externally was omitted, removing the specified rate.

                                Entry 8601 described rail locomotives powered from an external source of electricity or by electric accumulators and carried a specified GST entry; that schedule line was subsequently omitted by notification, effecting deletion of the earlier tax treatment for those locomotives.


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