https://www.taxtmi.com/caselaws?id=306040 The AAR, Chhattisgarh ruled on GST classification for railway infrastructure construction services. The applicant sought exemption under Notification No. 11/2017-CT(Rate) for works contracted by RITES Ltd. on behalf of SECL for railway feeder line construction. The AAR held that the services fall under SAC 995421 (construction services) and constitute composite supply. However, the authority could not conclusively determine if the contract qualifies as "Works Contract" under Section 2(119) of CGST Act due to insufficient evidence regarding immovable property aspects. The exemption benefit would apply only if the works qualify as Works Contract, with applicable GST at 12% effective from 25.01.2018. en-us Mon, 02 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306040 The AAR, Chhattisgarh ruled on GST classification for railway infrastructure construction services. The applicant sought exemption under Notification No. 11/2017-CT(Rate) for works contracted by RITES Ltd. on behalf of SECL for railway feeder line construction. The AAR held that the services fall under SAC 995421 (construction services) and constitute composite supply. However, the authority could not conclusively determine if the contract qualifies as "Works Contract" under Section 2(119) of CGST Act due to insufficient evidence regarding immovable property aspects. The exemption benefit would apply only if the works qualify as Works Contract, with applicable GST at 12% effective from 25.01.2018. Case-Laws GST Mon, 02 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306040