GST on rail locomotives: specified diesel electric and steam locomotives and tenders attract a scheduled integrated tax rate. GST classification and rate for other rail locomotives is specified in Schedule 3: such goods - including diesel electric locomotives, steam locomotives and locomotive tenders - are subject to GST @ 18% until 21-09-2025.
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 on rail locomotives: specified diesel electric and steam locomotives and tenders attract a scheduled integrated tax rate.
GST classification and rate for other rail locomotives is specified in Schedule 3: such goods - including diesel electric locomotives, steam locomotives and locomotive tenders - are subject to GST @ 18% until 21-09-2025.
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