GST classification change for railway signalling and fixtures alters tax applicability following notification amendments. GST Schedule Two applied a 12% tax rate to mechanical and electro mechanical railway and tramway fixtures, signalling, safety and traffic control equipment and their parts; this tariff entry was inserted by a 2019 notification effective 1 October 2019 and subsequently omitted by a 2021 notification effective 1 October 2021.
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 for railway signalling and fixtures alters tax applicability following notification amendments.
GST Schedule Two applied a 12% tax rate to mechanical and electro mechanical railway and tramway fixtures, signalling, safety and traffic control equipment and their parts; this tariff entry was inserted by a 2019 notification effective 1 October 2019 and subsequently omitted by a 2021 notification effective 1 October 2021.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.