GST classification: omission of non self propelled railway goods vans from the schedule following statutory notification. Entry 8606 identified railway or tramway goods vans and wagons, not self propelled following insertion by Notification No. 14/2019-IGST (Rate) effective 1 October 2019; the entry was omitted by Notification No. 8/2021-Integrated Tax (Rate) effective 1 October 2021, thereby removing that description from the GST schedule.
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Provisions expressly mentioned in the judgment/order text.
GST classification: omission of non self propelled railway goods vans from the schedule following statutory notification.
Entry 8606 identified railway or tramway goods vans and wagons, not self propelled following insertion by Notification No. 14/2019-IGST (Rate) effective 1 October 2019; the entry was omitted by Notification No. 8/2021-Integrated Tax (Rate) effective 1 October 2021, thereby removing that description from the GST schedule.
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