GST on wooden railway sleepers now subject to a specified concessional rate following a recent tax notification. Under Schedule I, railway or tramway sleepers (cross-ties) of wood are chargeable to GST at 5 per cent, effective from 22-09-2025 pursuant to Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
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Provisions expressly mentioned in the judgment/order text.
GST on wooden railway sleepers now subject to a specified concessional rate following a recent tax notification.
Under Schedule I, railway or tramway sleepers (cross-ties) of wood are chargeable to GST at 5 per cent, effective from 22-09-2025 pursuant to Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
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