https://www.taxtmi.com/caselaws?id=432435 The AAR, West Bengal ruled that construction work for a new railway siding at Jhanjra Area, ECL, Paschim Bardhaman constitutes a works contract under Section 2(119) of the GST Act. The Authority determined the work relates to immovable property and involves transfer of property in goods. The construction was classified as original works under Notification No. 12/2017-Central Tax (Rate) and pertains to railways, referencing precedent from M/s Steadfast Corporation Ltd case regarding railway siding construction classification. en-us Thu, 22 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432435 The AAR, West Bengal ruled that construction work for a new railway siding at Jhanjra Area, ECL, Paschim Bardhaman constitutes a works contract under Section 2(119) of the GST Act. The Authority determined the work relates to immovable property and involves transfer of property in goods. The construction was classified as original works under Notification No. 12/2017-Central Tax (Rate) and pertains to railways, referencing precedent from M/s Steadfast Corporation Ltd case regarding railway siding construction classification. Case-Laws GST Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432435