https://www.taxtmi.com/caselaws?id=432392 A concessional GST rate for original works pertaining to railways applies only where the contract is shown on evidence to be a composite supply of works contract involving transfer of property in goods and to be genuinely connected with railway infrastructure in the statutory sense. On the facts, the construction of a railway station and allied structures was treated as a standalone commercial project awarded by a development authority, not as a qualifying railway work, so the concession was unavailable. After the relevant entry was omitted from 18.07.2022, the claimed concession also ceased to be available. The construction services were therefore placed under the residuary 18% GST entry. 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 A concessional GST rate for original works pertaining to railways applies only where the contract is shown on evidence to be a composite supply of works contract involving transfer of property in goods and to be genuinely connected with railway infrastructure in the statutory sense. On the facts, the construction of a railway station and allied structures was treated as a standalone commercial project awarded by a development authority, not as a qualifying railway work, so the concession was unavailable. After the relevant entry was omitted from 18.07.2022, the claimed concession also ceased to be available. The construction services were therefore placed under the residuary 18% GST entry. Case-Laws GST Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432392