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8601 - GST - Goods - Rates of Tax - Schedule 1 - IGST @ 5% or CGST @ 2.5% + SGST / UTGST @ 2.5%Extract Omitted ************* Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-2019 w.e.f. 1.10.2019, before it was read as:- Rail locomotives powered from an external source of electricity or by electric accumulators Clarification Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 . [ Circular No. 30/4/2018-GST dated 25.01.2018 ]
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