Supporting services for railway transport classification distinguishes pushing/towing operations and passenger terminal services under GST. Classification under the goods and services tax framework designates supporting services for railway transport as a discrete service group, distinguishing a specific code for railway pushing or towing operations (movement of cars or wagons between terminal yards, industrial sidings and similar locations) and a residual code for other supporting services including passenger terminal functions such as ticketing, reservations and luggage offices.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supporting services for railway transport classification distinguishes pushing/towing operations and passenger terminal services under GST.
Classification under the goods and services tax framework designates supporting services for railway transport as a discrete service group, distinguishing a specific code for railway pushing or towing operations (movement of cars or wagons between terminal yards, industrial sidings and similar locations) and a residual code for other supporting services including passenger terminal functions such as ticketing, reservations and luggage offices.
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