AAR clarifies that “Bituminous Emulsion” supplied to Railways located in other States shall be liable to CST @ 5% as per Entry 112 of Part-B of First Schedule to TNVAT Act, 2006 r/w Section 8(2) of CST Act, 1956 

Order No. ACAAR No.87/2015-16 dated May 2, 2018
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