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

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..... ect: 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 rate of 5%. 2. The matter has been examined. Vide notification No. 38/1/2017-Fin(R C)(1/2017- .....

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..... 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 unutilized input tax credit and other goods [falling in any other chapter], would attract the general applicable GST rates to such goods, under the aforesaid notificat .....

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