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

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..... , 25 January, 2018 To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General, Principal Commissioners/Commissioners, All under CBEC. Madam/Sir, Subject: Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 regarding. Representations have been received that certain suppliers .....

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..... 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 GST rates to such goods, under the af .....

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