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

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..... n Railways classifiable under any chapter, other than Chapter 86. 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. 1125-F.T. [1/2017 -State Tax (Rate)] dated 28thJune, 2017, read with notification No. 1129- .....

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..... 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. 5. This circular shall be deemed to have come into force with effect from 25.01.2018. Sd/- (Smaraki Mahapatra) Commissioner, State Tax, West Bengal Date: 18.09.2018 Memo. 386 CT/PRO 3C/PRO/2 .....

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