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GST on supplies made to Railways & LPG & Polybutylene - Govt issues clarifications

By TIOL News Service

NEW DELHI, JAN 27, 2018: THE North Block has stated that based on representations received from the Indian Railways the GST Council had decided to clarify certain tax rates on supplies made to the Railways. In view of this recommendation, the Govt has clarified that,

++ only the goods classified under Chapter 86, supplied to the railways attract 5% GST rate with no refund of unutilised input tax credit;

++ other goods [falling in any other chapter], would attract the general applicable GST rates to such goods, under the relevant notifications, even if supplied to the railways.

In another Circular the Govt has also issued a clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.

GST will be payable by the refinery only on the net quantity of Polybutylene feedstock and Liquefied Petroleum Gas retained by the manufacturer for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol. Though, the refinery would be liable to pay GST on such returned quantity of Polybutylene feedstock and Liquefied Petroleum Gas, when the same is supplied by it to any other person.


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