Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86

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....THAN, I.A.S., COMMISSIONER OF STATE TAX Circular No. 18/2018-TNGST (RC No.151/2018/A1/Taxation) Dated: 29.03.2019 Sub: Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 - Reg. Ref: Circular No. 30/4/2018-GST, dated 25-01-2018 issued by the Department of Revenue, Ministry of Finance, Government of India, New Delhi ***** ....

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....ication regarding applicable GST rates on various supplies made to the Indian Railways may be issued. 4. Accordingly, it is hereby clarified that • only the goods classified under Chapter 86, supplied to the railways attract 5% GST rate with no refund of unutilised input tax credit and • other goods [falling in any other chapter], would attract the general applicable G....