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of <h1>GST at 18% from 22-09-2025 on electric-powered rail locomotives classified as goods under Schedule II</h1> Rail locomotives powered from an external source of electricity or by electric accumulators are classified as goods for GST purposes and attract GST at 18% effective 22-09-2025 under Schedule II. The entry updates the tax treatment to apply the specified integrated tax rate to such locomotives from the stated effective date.
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