GST Rate on supply of goods to Indian Railway when covered/not covered under Chapter-86-Clarirification
As per 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/services classified under Chapter 86, attarct GST at the rate of 5 per cent without refund of unutilised Input Tax Credit (ITC). Whereas, goods covered under any other chapter are subject to GST at the applicable rates prescribed by the Notification No. 2/2017-Central Tax (Rate) dated 28th June, 2017 read with Notification No. 5/2017-Central Tax (Rate) dated 28th June, 2017.
The Government had received representations that few suppliers/contarctors were making supply of such goods to the Railways which should be classified under other tan Chapter-86 but they are being subjected to 5% GST.
The matter was considered in the 25th meeting of the GST Council held on 18th January, 2018 and it was decided to issue a clarification in this regard.
Now, the Government has issued a circular clarifying as under:
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