https://www.taxtmi.com/caselaws?id=432172 The AAR, UP ruled that the applicant providing welding and painting services for railway track maintenance and construction completion was not entitled to concessional 12% GST rate under Entry 3(v)(a) of Notification No. 8/2017-Integrated Tax (Rate). The authority determined that consumable materials like welding materials and paints used during execution do not constitute transfer of property in goods, and the services do not qualify as construction, erection, commissioning, or installation of original works pertaining to railways. The applicable IGST rate was held to be 18% for both construction line and open line services. en-us Tue, 23 Aug 2022 00:00:00 +0530 Fri, 11 Apr 2025 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432172 The AAR, UP ruled that the applicant providing welding and painting services for railway track maintenance and construction completion was not entitled to concessional 12% GST rate under Entry 3(v)(a) of Notification No. 8/2017-Integrated Tax (Rate). The authority determined that consumable materials like welding materials and paints used during execution do not constitute transfer of property in goods, and the services do not qualify as construction, erection, commissioning, or installation of original works pertaining to railways. The applicable IGST rate was held to be 18% for both construction line and open line services. Case-Laws GST Tue, 23 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432172