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GST: Engine manufactured and supplied solely and principally for use in railways/locomotives are classifiable under Heading No. 8408
GST: Availment of input tax credit of tax on common input supplies on behalf of units registered as distinct person and further allocation of cost incurred for same to such units qualifies as supply and attracts levy of GST
GST: Once GST is levied on service of facilitating common input supplies provided by applicant to its distinctly registered units and ITC thereof is availed by recipient unit, applicant is required to register itself as an input service distributor for distribution of ITC on common input supplies as per provisions of section 24