https://www.taxtmi.com/caselaws?id=413100 The appellate authority allowed the appeal, modifying the ruling to hold that the appellant's contract is eligible for the reduced GST rate of 12%. The contract was deemed a composite supply of works contract involving original works related to railways, specifically part of the Mumbai-Ahmedabad High-Speed Rail Corridor project under the National High-Speed Rail Corporation Limited (NHSRCL), owned by the Ministry of Railways. The evidence presented, including documentation and correspondence, supported the conclusion that the work pertained to railways as defined under the Railway Act, 1989. en-us Mon, 28 Jun 2021 00:00:00 +0530 Mon, 04 Oct 2021 19:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413100 The appellate authority allowed the appeal, modifying the ruling to hold that the appellant's contract is eligible for the reduced GST rate of 12%. The contract was deemed a composite supply of works contract involving original works related to railways, specifically part of the Mumbai-Ahmedabad High-Speed Rail Corridor project under the National High-Speed Rail Corporation Limited (NHSRCL), owned by the Ministry of Railways. The evidence presented, including documentation and correspondence, supported the conclusion that the work pertained to railways as defined under the Railway Act, 1989. Case-Laws GST Mon, 28 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413100