GST entry omission for rail locomotives alters taxable classification and removes the prior scheduled rate. The Schedule 2 entry for goods code 8602 that formerly carried GST @ 12% has been omitted by a later notification, removing the scheduled classification that had applied to other rail locomotives and locomotive tenders, including diesel electric and steam locomotives and tenders.
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Provisions expressly mentioned in the judgment/order text.
GST entry omission for rail locomotives alters taxable classification and removes the prior scheduled rate.
The Schedule 2 entry for goods code 8602 that formerly carried GST @ 12% has been omitted by a later notification, removing the scheduled classification that had applied to other rail locomotives and locomotive tenders, including diesel electric and steam locomotives and tenders.
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