https://www.taxtmi.com/caselaws?id=372457 Construction of a private railway siding for carriage of coal and oil fuel to a thermal power station was treated as a works contract and as original works under the GST rate notification. The term "railways" was read broadly by reference to the Railways Act, 1989 and the Constitution, so the inclusion of sidings and other railway-purpose works was not defeated merely because the siding was privately owned. The carriage was for industrial and public utility use, not recreation, and therefore did not fall within the recreational-line exclusion. The siding was held taxable at 12% under the relevant notification. en-us Fri, 21 Dec 2018 00:00:00 +0530 Tue, 25 Feb 2025 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372457 Construction of a private railway siding for carriage of coal and oil fuel to a thermal power station was treated as a works contract and as original works under the GST rate notification. The term "railways" was read broadly by reference to the Railways Act, 1989 and the Constitution, so the inclusion of sidings and other railway-purpose works was not defeated merely because the siding was privately owned. The carriage was for industrial and public utility use, not recreation, and therefore did not fall within the recreational-line exclusion. The siding was held taxable at 12% under the relevant notification. Case-Laws GST Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372457