https://www.taxtmi.com/caselaws?id=368176 The AAR Bihar ruled on GST rate for construction services provided to a subsidiary of Indian Railways. The applicant constructed a factory for an electric locomotive company, which was a Special Purpose Vehicle. The Authority determined this constituted a works contract but rejected the argument that services were directly supplied to the railway company. Consequently, the construction services were not considered railway-connected, attracting GST at 9% rather than any concessional rate that might apply to direct railway supplies. en-us Thu, 16 Aug 2018 00:00:00 +0530 Thu, 27 Feb 2025 17:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368176 The AAR Bihar ruled on GST rate for construction services provided to a subsidiary of Indian Railways. The applicant constructed a factory for an electric locomotive company, which was a Special Purpose Vehicle. The Authority determined this constituted a works contract but rejected the argument that services were directly supplied to the railway company. Consequently, the construction services were not considered railway-connected, attracting GST at 9% rather than any concessional rate that might apply to direct railway supplies. Case-Laws GST Thu, 16 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368176