GST classification: Schedule Two goods attract 12% GST; railway maintenance vehicle note has been omitted by notification. Goods listed under Schedule 2 attract GST at 12%. A prior note that specifically treated railway or tramway maintenance or service vehicles (for example workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles) was omitted by a subsequent Integrated Tax (Rate) notification, thereby changing the classificatory scope and treatment of those vehicles under the Schedule.
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: Schedule Two goods attract 12% GST; railway maintenance vehicle note has been omitted by notification.
Goods listed under Schedule 2 attract GST at 12%. A prior note that specifically treated railway or tramway maintenance or service vehicles (for example workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles) was omitted by a subsequent Integrated Tax (Rate) notification, thereby changing the classificatory scope and treatment of those vehicles under the Schedule.
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