https://www.taxtmi.com/caselaws?id=402833 A works contract for construction and allied civil and electrical works may fall within the definition of composite supply of works contract and, where the work is a new construction, may also qualify as original works. Concessional GST under the relevant notification is available only if the contract is affirmatively shown, on reliable evidence, to pertain to railways within the meaning of the Railways Act, 1989. In the absence of proof that the PSU-awarded work was for Government railway or non-Government railway, the necessary railway nexus was not established and the concessional entry did not apply; tax was payable at the normal rate. en-us Fri, 03 Jul 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402833 A works contract for construction and allied civil and electrical works may fall within the definition of composite supply of works contract and, where the work is a new construction, may also qualify as original works. Concessional GST under the relevant notification is available only if the contract is affirmatively shown, on reliable evidence, to pertain to railways within the meaning of the Railways Act, 1989. In the absence of proof that the PSU-awarded work was for Government railway or non-Government railway, the necessary railway nexus was not established and the concessional entry did not apply; tax was payable at the normal rate. Case-Laws GST Fri, 03 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402833