GST classification change: a schedule entry for passenger railway coaches omitted, altering applicable integrated tax treatment. Omission of the Schedule 2 entry removes the classification for railway or tramway passenger coaches, not self-propelled (including luggage vans, post office coaches and other special purpose coaches, excluding those of heading 8604), altering their GST/IGST treatment; the change was effected by a notification amending the IGST (Rate) 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 change: a schedule entry for passenger railway coaches omitted, altering applicable integrated tax treatment.
Omission of the Schedule 2 entry removes the classification for railway or tramway passenger coaches, not self-propelled (including luggage vans, post office coaches and other special purpose coaches, excluding those of heading 8604), altering their GST/IGST treatment; the change was effected by a notification amending the IGST (Rate) schedule.
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