GST omission for railway coaches prompts reclassification after notification; supplies to Indian Railways clarified and rate reference removed. Entry for heading 8603 in Schedule 1 was omitted by Notification no. 14/2019-IGST (Rate) effective 1.10.2019, removing the prior GST rate listing that described self-propelled railway or tramway coaches, vans and trucks (other than heading 8604); a circular clarifies classification of supplies to the Indian Railways that fall under chapters other than Chapter 86.
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GST omission for railway coaches prompts reclassification after notification; supplies to Indian Railways clarified and rate reference removed.
Entry for heading 8603 in Schedule 1 was omitted by Notification no. 14/2019-IGST (Rate) effective 1.10.2019, removing the prior GST rate listing that described self-propelled railway or tramway coaches, vans and trucks (other than heading 8604); a circular clarifies classification of supplies to the Indian Railways that fall under chapters other than Chapter 86.
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