GST classification of railway maintenance vehicles clarified; schedule entry omitted and supplies governed by circular guidance. The tariff entry for railway or tramway maintenance and service vehicles (examples given) was omitted from the Schedule by notification effective October 2019; supplies to the Indian Railways that are classifiable outside Chapter 86 must be classified under their respective chapters, with clarification provided by a circular on the applicable treatment and classification principles.
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GST classification of railway maintenance vehicles clarified; schedule entry omitted and supplies governed by circular guidance.
The tariff entry for railway or tramway maintenance and service vehicles (examples given) was omitted from the Schedule by notification effective October 2019; supplies to the Indian Railways that are classifiable outside Chapter 86 must be classified under their respective chapters, with clarification provided by a circular on the applicable treatment and classification principles.
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