https://www.taxtmi.com/caselaws?id=432332 The AAR-WB held that welding services on railway tracks do not qualify as job work under GST. Railway tracks are immovable property due to their permanent nature and lack of mobility, thus not qualifying as "goods" under the GST framework. The conversion of Short Welded Rails to Long Welded Rails involves comprehensive work beyond mere treatment or processing, including rail replacement, unfastening, lifting, and ballast work spanning 54.03 km. The services fall under Tariff Code 995429 as works contract services, attracting 18% GST under Notification No. 11/2017-Central Tax (Rate) rather than being classified as job work on goods. en-us Thu, 22 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432332 The AAR-WB held that welding services on railway tracks do not qualify as job work under GST. Railway tracks are immovable property due to their permanent nature and lack of mobility, thus not qualifying as "goods" under the GST framework. The conversion of Short Welded Rails to Long Welded Rails involves comprehensive work beyond mere treatment or processing, including rail replacement, unfastening, lifting, and ballast work spanning 54.03 km. The services fall under Tariff Code 995429 as works contract services, attracting 18% GST under Notification No. 11/2017-Central Tax (Rate) rather than being classified as job work on goods. Case-Laws GST Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432332