Additional demand of GST from suppliers to Railways spread panic among MSMEs

The suppliers of parts and components to the Railways, mostly MSMEs, have been caught in a bind due to confusion in classification in GST regime.   For example, prior to GST, the excise duty on both the air filters (central excise tariff heading 8421) and parts of Railways locomotives (excise heading 8607) was the same 12.5%. But after GST, the GST tariff changed: while parts o…