https://www.taxtmi.com/caselaws?id=432482 Civil works for a railway siding qualify for the concessional GST entry only where the supply is established as a composite supply and a works contract involving construction, erection, commissioning or installation of original works pertaining to railways. If those statutory conditions are not satisfied, the residual GST rate applies. The ruling also records that the GST rate for such composite supply of works contract pertaining to railways remained unchanged from 1.1.2022. The operative effect is that concessional treatment depends on satisfaction of the defined works contract conditions, while the default rate governs where that classification is not proved. en-us Wed, 15 Jun 2022 00:00:00 +0530 Mon, 14 Apr 2025 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432482 Civil works for a railway siding qualify for the concessional GST entry only where the supply is established as a composite supply and a works contract involving construction, erection, commissioning or installation of original works pertaining to railways. If those statutory conditions are not satisfied, the residual GST rate applies. The ruling also records that the GST rate for such composite supply of works contract pertaining to railways remained unchanged from 1.1.2022. The operative effect is that concessional treatment depends on satisfaction of the defined works contract conditions, while the default rate governs where that classification is not proved. Case-Laws GST Wed, 15 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432482