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of <h1>Tax Rate Change for Railway Goods: IGST and CGST/SGST Rates Omitted from Schedule 1 Effective October 1, 2019</h1> The a tax rate for goods under Schedule 1, which previously included self-propelled railway or tramway coaches, vans, and trucks, excluding those under heading 8604. The applicable tax was either IGST at 5% or a combination of CGST at 2.5% and SGST/UTGST at 2.5%. However, this provision was omitted effective October 1, 2019, as per Notification No. 14/2019-IGST (Rate). A clarification was issued regarding supplies to the Indian Railways, which are classified under chapters other than Chapter 86, as per Circular No. 30/4/2018-GST.
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