https://www.taxtmi.com/caselaws?id=306040 A composite supply was identified where goods and services were bundled in execution, but concessional GST treatment depended on the supply also meeting the statutory definition of works contract for immovable property. Construction of rail infrastructure was held to pertain to railways, because the expression is broader than work done directly for Railways and is not limited by the recipient's identity. The concessional rate under Entry 3(v)(a) was therefore available if the works-contract condition was satisfied; otherwise, the residual construction entry would apply at the higher rate. 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 A composite supply was identified where goods and services were bundled in execution, but concessional GST treatment depended on the supply also meeting the statutory definition of works contract for immovable property. Construction of rail infrastructure was held to pertain to railways, because the expression is broader than work done directly for Railways and is not limited by the recipient's identity. The concessional rate under Entry 3(v)(a) was therefore available if the works-contract condition was satisfied; otherwise, the residual construction entry would apply at the higher rate. Case-Laws GST Mon, 02 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306040