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Issues: Whether the applicant's service of hiring and operating diesel-hydraulic shunting locomotives for placement and shunting of rakes at an industrial siding is classifiable as railway pushing and towing service under SAC 996731, or as leasing or rental service concerning transport equipment under SAC 997311, and the applicable rate of GST.
Analysis: The service was to be determined on the basis of the actual work order and not merely on the description of the equipment hired. The contract required round-the-clock manning, operation, placement, shunting, coupling and decoupling of wagons, and related operational responsibility, showing that the supplier retained substantial control and performed the very activity for which the locomotive was engaged. The Authority held that railway pushing and towing service covers moving railway cars and wagons between terminal yards, industrial sidings and similar locations, and that the applicant's activity fell squarely within that description. It further held that the siding formed part of railway transport and was not excluded from the statutory meaning of railways, so the service was more specifically covered by SAC 996731 than by the residual leasing entry.
Conclusion: The service was held to be classifiable as railway pushing and towing service under SAC 996731 and taxable at 18% under Sl No II(ii) of Notification No. 11/2017-Central Tax (Rate) dated 28/06/2017.
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