https://www.taxtmi.com/caselaws?id=432435 Construction of a new railway siding with formation work, bridges, drains, track linking, service buildings, electrification and weigh bridge infrastructure was treated as a works contract because it involved construction in relation to immovable property with transfer of goods in execution. The project was also classified as original works, since it involved new construction rather than repair, renovation or alteration. Railway sidings connected with railway operations were regarded as work pertaining to railways, bringing the supply within the concessional entry for works contract services under the relevant GST notification. The concessional 12% rate applied up to 17.07.2022, after which the omitted entry ceased to operate. 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 Construction of a new railway siding with formation work, bridges, drains, track linking, service buildings, electrification and weigh bridge infrastructure was treated as a works contract because it involved construction in relation to immovable property with transfer of goods in execution. The project was also classified as original works, since it involved new construction rather than repair, renovation or alteration. Railway sidings connected with railway operations were regarded as work pertaining to railways, bringing the supply within the concessional entry for works contract services under the relevant GST notification. The concessional 12% rate applied up to 17.07.2022, after which the omitted entry ceased to operate. Case-Laws GST Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432435