Circular30/4/2018Central Tax
Clarification regarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86
- Date:
- January 25, 2018
- File No:
- F.No.354/1/2018-TRU
Content
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. 1/2017 –Central Tax (Rate) dated 28th June, 2017, read with notification No. 5/2017-Central Tax (Rate) dated 28th June, 2017, goods classifiable under Chapter…