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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 30/01/2018 Circular No. 09/2018-GST (Ref: Central Circular No. 04/2018-GST) 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 are making supplies to the railways of items classifiable under any chapter other than chapter 86, charging the GST .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t 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 aforesaid notifications, even if supplied to the railways. (H. Rajesh Prasad) Commissioner (G .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X