Case Law Details
In re V.K Enterprises (GST AAR Uttarakhand)
Applicant is engaged in the manufacture of ‘Rubber Pad’ and supplying the same to the Railways at GST rate of 5%. Now the applicant intends to supply the said goods to the person other than Railways, therefore the applicant seeking advance ruling on the issue of classification and applicable GST rate if the said goods supplied to person other than Railways.
In this context we find that Government has received representations that certain supplies are making supplies to the railways of items classifiable under any chapter other than chapter 86, charging the GST rate of 5%. Accordingly a clarification regarding applicable GST rates on various supplies made to the Indian Railways has been issued by Government of India vide Circular No. 30/4/2018-GST dated 25.01.2018 as under:-
a. only the goods classified under Chapter 86, supplied to the railways attract 5% GST rate with no refund of unutilised input tax credit and
b. 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.
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