https://www.taxtmi.com/caselaws?id=410775 Concessional GST for works contract services applies to new construction and to repairs or related works on residential accommodation for railway employees, because such supplies fall within the relevant entries for original works and employee housing. Ordinary repairs, maintenance, renovation or alterations of existing usable structures do not amount to original works; only additions or alterations to abandoned or damaged structures made workable are covered. On that basis, new construction works and employee residential accommodation works were taxed at concessional rates, while other repair works to existing usable structures were held taxable at 18%. en-us Fri, 30 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410775 Concessional GST for works contract services applies to new construction and to repairs or related works on residential accommodation for railway employees, because such supplies fall within the relevant entries for original works and employee housing. Ordinary repairs, maintenance, renovation or alterations of existing usable structures do not amount to original works; only additions or alterations to abandoned or damaged structures made workable are covered. On that basis, new construction works and employee residential accommodation works were taxed at concessional rates, while other repair works to existing usable structures were held taxable at 18%. Case-Laws GST Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410775