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2020 (1) TMI 978 - AAR - GSTClassification of goods - Rubber pad - classification if goods supplied in semi-finished condition to any person other than railways - applicable rate of GST - HELD THAT:- The Government has received representations that certain suppliers are making supplies to the railways of items classifiable under any chapter other than chapter 86, charging the GST rate of 5%. Accordingly a clarification regarding applicable GST rates on various supplies made to the Indian Railways has been issued by Government of India vide Circular No. 30/4/2018-GST dated 25.01.2018 - On perusal of said Circular, we observe that the Government has already clarified that only goods of chapter 86 of GST Tariff Act, 2017 will attract GST @ 5% if supplied to the Railways and goods falling in any other chapter of GST Tariff Act, 2017 will attract GST rate applicable to the such goods whether the same supplied to railways or otherwise. Thus, “Rubber Pad” falls under Chapter 4016 of the GST Tariff Act, 2017 and attract GST @ 18% [9% CGST + 9% SGST] as on date.
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