GST on railway maintenance vehicles remains taxable under schedule classification, affecting their integrated tax treatment. GST classifies railway and tramway maintenance or service vehicles (including workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles) as goods taxable under Schedule 3 with GST at 18%, an entry inserted by Notification No. 8/2021 Integrated Tax (Rate) and stated as effective until 21 09 2025.
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Provisions expressly mentioned in the judgment/order text.
GST on railway maintenance vehicles remains taxable under schedule classification, affecting their integrated tax treatment.
GST classifies railway and tramway maintenance or service vehicles (including workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles) as goods taxable under Schedule 3 with GST at 18%, an entry inserted by Notification No. 8/2021 Integrated Tax (Rate) and stated as effective until 21 09 2025.
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