GST on non-self-propelled railway coaches remains taxable under updated rate notification with specified applicability timetable. Goods classified as railway or tramway passenger coaches and related special purpose non-self-propelled coaches are subject to GST at eighteen percent under the tariff schedule, excluding vehicles covered by the separate heading for self-propelled stock; this rate entry was inserted by a notification specifying its effective commencement.
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 non-self-propelled railway coaches remains taxable under updated rate notification with specified applicability timetable.
Goods classified as railway or tramway passenger coaches and related special purpose non-self-propelled coaches are subject to GST at eighteen percent under the tariff schedule, excluding vehicles covered by the separate heading for self-propelled stock; this rate entry was inserted by a notification specifying its effective commencement.
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