https://www.taxtmi.com/caselaws?id=432392 The AAR, Chhattisgarh ruled that construction services for a CBD railway station do not qualify for reduced GST rates under Notification No.11/2017. The applicant failed to establish that the works constituted a composite supply as defined under Section 2(30) of CGST Act, 2017, lacking substantial evidence of goods supply alongside services. The authority found insufficient documentation to prove the works qualified as composite supply pertaining to railways. Consequently, the construction services attract GST at 18% under the residual entry rather than the claimed reduced rate. en-us Wed, 17 Aug 2022 00:00:00 +0530 Mon, 14 Apr 2025 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432392 The AAR, Chhattisgarh ruled that construction services for a CBD railway station do not qualify for reduced GST rates under Notification No.11/2017. The applicant failed to establish that the works constituted a composite supply as defined under Section 2(30) of CGST Act, 2017, lacking substantial evidence of goods supply alongside services. The authority found insufficient documentation to prove the works qualified as composite supply pertaining to railways. Consequently, the construction services attract GST at 18% under the residual entry rather than the claimed reduced rate. Case-Laws GST Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432392