https://www.taxtmi.com/caselaws?id=382231 The service of hiring and operating diesel-hydraulic shunting locomotives for placement and shunting of rakes at an industrial siding was held to be classifiable as railway pushing and towing service under SAC 996731, not as leasing or rental of transport equipment under SAC 997311. Classification turned on the actual work order: the supplier's round-the-clock manning, operation, coupling and decoupling, and related operational responsibility showed that it was performing the substantive railway movement activity, with the siding treated as part of railway transport. The service was therefore taxable at 18% under Sl No II(ii) of Notification No. 11/2017-Central Tax (Rate). en-us Tue, 25 Jun 2019 00:00:00 +0530 Sat, 08 Mar 2025 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382231 The service of hiring and operating diesel-hydraulic shunting locomotives for placement and shunting of rakes at an industrial siding was held to be classifiable as railway pushing and towing service under SAC 996731, not as leasing or rental of transport equipment under SAC 997311. Classification turned on the actual work order: the supplier's round-the-clock manning, operation, coupling and decoupling, and related operational responsibility showed that it was performing the substantive railway movement activity, with the siding treated as part of railway transport. The service was therefore taxable at 18% under Sl No II(ii) of Notification No. 11/2017-Central Tax (Rate). Case-Laws GST Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382231