Circular 30/4/2018 - Central Tax
Date: January 25, 2018
File No: F.No.354/1/2018-TRU
Subject
Clarification regarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86
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…