GST rate for rail locomotives powered externally or by accumulators applies from notified date under revised Schedule II. GST at eighteen percent applies to rail locomotives powered from an external source of electricity or by electric accumulators, as classified under Schedule II, with effect from the notified date reflecting the Schedule amendment.
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Provisions expressly mentioned in the judgment/order text.
GST rate for rail locomotives powered externally or by accumulators applies from notified date under revised Schedule II.
GST at eighteen percent applies to rail locomotives powered from an external source of electricity or by electric accumulators, as classified under Schedule II, with effect from the notified date reflecting the Schedule amendment.
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