https://www.taxtmi.com/caselaws?id=413100 A composite works contract for pavement, track work, warehouses, an admin building, electrical installations and allied works in the Mumbai-Ahmedabad High Speed Rail project was held to qualify as original works pertaining to railways. The contract chain, tender documents and supporting correspondence showed the work was directly linked to the railway infrastructure project, so the phrase "pertaining to railways" was construed broadly. On that basis, the entry in Notification No. 11/2017-Central Tax (Rate), as amended, applied and the concessional 12% GST rate was available. The earlier view that proof of railway linkage was absent was not sustained, and the ruling was modified accordingly. en-us Mon, 28 Jun 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413100 A composite works contract for pavement, track work, warehouses, an admin building, electrical installations and allied works in the Mumbai-Ahmedabad High Speed Rail project was held to qualify as original works pertaining to railways. The contract chain, tender documents and supporting correspondence showed the work was directly linked to the railway infrastructure project, so the phrase "pertaining to railways" was construed broadly. On that basis, the entry in Notification No. 11/2017-Central Tax (Rate), as amended, applied and the concessional 12% GST rate was available. The earlier view that proof of railway linkage was absent was not sustained, and the ruling was modified accordingly. Case-Laws GST Mon, 28 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413100