https://www.taxtmi.com/caselaws?id=367118 A sub-contractor executing composite works contract services for railway original works falls within the concessional GST entry for works contract services relating to railways. The authority applied Heading 9954 and the relevant rate notification, noting that the supply remained part of the same chain of railway construction and involved construction, erection, commissioning or installation of original works pertaining to railways. On that basis, the service was treated as a composite supply of works contract covered by the concessional railway rate, and the higher GST rate was held not to apply. en-us Wed, 11 Jul 2018 00:00:00 +0530 Mon, 03 Mar 2025 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367118 A sub-contractor executing composite works contract services for railway original works falls within the concessional GST entry for works contract services relating to railways. The authority applied Heading 9954 and the relevant rate notification, noting that the supply remained part of the same chain of railway construction and involved construction, erection, commissioning or installation of original works pertaining to railways. On that basis, the service was treated as a composite supply of works contract covered by the concessional railway rate, and the higher GST rate was held not to apply. Case-Laws GST Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367118