https://www.taxtmi.com/caselaws?id=369279 Manufacture, supply, installation and commissioning of electric locomotives for Indian Railways was examined under the GST rate notification for composite supply of works contract involving original works pertaining to railways. The authority construed the notification with the statutory definitions of works contract and railway, and held that the contract, viewed commercially, was predominantly a supply of goods with civil construction and installation only ancillary. It further held that the activity was not original works pertaining to railways within the concessional entry. The concessional railway-related rate was therefore unavailable, and the applicable GST rate was 9% CGST and 9% SGST. en-us Fri, 24 Aug 2018 00:00:00 +0530 Fri, 20 Feb 2026 17:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369279 Manufacture, supply, installation and commissioning of electric locomotives for Indian Railways was examined under the GST rate notification for composite supply of works contract involving original works pertaining to railways. The authority construed the notification with the statutory definitions of works contract and railway, and held that the contract, viewed commercially, was predominantly a supply of goods with civil construction and installation only ancillary. It further held that the activity was not original works pertaining to railways within the concessional entry. The concessional railway-related rate was therefore unavailable, and the applicable GST rate was 9% CGST and 9% SGST. Case-Laws GST Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369279