https://www.taxtmi.com/caselaws?id=420737 AAR Maharashtra ruled that the taxpayer's work contract with Central Railway Department qualified for 5% GST rate under Notification 11/2017-CTR Sr. No. 3(vii). The authority determined that all three conditions were satisfied: the supply constituted a composite works contract under Section 2(119) CGST Act 2017, involved predominantly earthwork (over 75% of contract value including blasting, excavation, levelling, and embankment work), and was provided to Central Government through Central Railway Department. The ruling confirmed the applicability of the concessional GST rate for the railway infrastructure project involving earthwork activities between specified railway stations. en-us Thu, 31 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420737 AAR Maharashtra ruled that the taxpayer's work contract with Central Railway Department qualified for 5% GST rate under Notification 11/2017-CTR Sr. No. 3(vii). The authority determined that all three conditions were satisfied: the supply constituted a composite works contract under Section 2(119) CGST Act 2017, involved predominantly earthwork (over 75% of contract value including blasting, excavation, levelling, and embankment work), and was provided to Central Government through Central Railway Department. The ruling confirmed the applicability of the concessional GST rate for the railway infrastructure project involving earthwork activities between specified railway stations. Case-Laws GST Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420737