https://www.taxtmi.com/caselaws?id=359806 The Authority classified the applicant's works contract service for maintaining railway tracks, involving labor and goods, as a composite supply of labor and goods under a works contract. The service was categorized under SAC Heading 9954, Group 99542, Sub-group 995429, taxable at 18% under the Rate Notification. The ruling upheld the standard tax rate of 18% for the works contract services related to railway track maintenance, rejecting claims for reduced rates or exemptions based on specific amendments and exemptions discussed during the proceedings. en-us Thu, 03 May 2018 00:00:00 +0530 Wed, 26 Feb 2025 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359806 The Authority classified the applicant's works contract service for maintaining railway tracks, involving labor and goods, as a composite supply of labor and goods under a works contract. The service was categorized under SAC Heading 9954, Group 99542, Sub-group 995429, taxable at 18% under the Rate Notification. The ruling upheld the standard tax rate of 18% for the works contract services related to railway track maintenance, rejecting claims for reduced rates or exemptions based on specific amendments and exemptions discussed during the proceedings. Case-Laws GST Thu, 03 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359806