GST rate on self-propelled railway coaches listed in the schedule governs tax applicability for such vehicles. Self-propelled railway or tramway coaches, vans and trucks under heading 8603 are taxable at GST 18% as a Schedule 3 entry, excluding items of heading 8604; the entry was inserted by Notification No. 8/2021-Integrated Tax (Rate) effective 1.10.2021 and operates until the schedule expiry.
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Provisions expressly mentioned in the judgment/order text.
GST rate on self-propelled railway coaches listed in the schedule governs tax applicability for such vehicles.
Self-propelled railway or tramway coaches, vans and trucks under heading 8603 are taxable at GST 18% as a Schedule 3 entry, excluding items of heading 8604; the entry was inserted by Notification No. 8/2021-Integrated Tax (Rate) effective 1.10.2021 and operates until the schedule expiry.
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