GST classification change for railway parts: prior entry omitted, notifications alter taxable treatment and applicability. Goods under Schedule 2 attract GST at the specified rate until 21-09-2025; the previous entry covering parts of railway or tramway locomotives and rolling-stock (bogies, bissel-bogies, axles, wheels and parts) was omitted by a later notification, replacing an earlier insertion and thereby changing the tax classification of those components.
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GST classification change for railway parts: prior entry omitted, notifications alter taxable treatment and applicability.
Goods under Schedule 2 attract GST at the specified rate until 21-09-2025; the previous entry covering parts of railway or tramway locomotives and rolling-stock (bogies, bissel-bogies, axles, wheels and parts) was omitted by a later notification, replacing an earlier insertion and thereby changing the tax classification of those components.
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