GST rate on electric rail locomotives maintained under Schedule 3 by notification, applying until a prescribed sunset. Imposition of GST @ 18% on rail locomotives powered from an external source of electricity or by electric accumulators, classified in Schedule 3, operative through 21-09-2025, inserted by Notification No. 8/2021-Integrated Tax (Rate) dated 30-9-2021 effective 1-10-2021.
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Provisions expressly mentioned in the judgment/order text.
GST rate on electric rail locomotives maintained under Schedule 3 by notification, applying until a prescribed sunset.
Imposition of GST @ 18% on rail locomotives powered from an external source of electricity or by electric accumulators, classified in Schedule 3, operative through 21-09-2025, inserted by Notification No. 8/2021-Integrated Tax (Rate) dated 30-9-2021 effective 1-10-2021.
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