https://www.taxtmi.com/caselaws?id=433417 The AAR Karnataka ruled on GST rates for works contract services to Indian Railways. Construction of rail under bridge and tunnels attract 18% GST under notification entry 3(xii). Earth works contracts where earth work constitutes over 75% of contract value are taxable at 12% GST, applicable to both main contractors and sub-contractors. Supply of ballast to railways is subject to 5% GST under HSN 2517. The ruling clarifies differential GST rates based on nature of construction services provided to Indian Railways. en-us Mon, 23 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433417 The AAR Karnataka ruled on GST rates for works contract services to Indian Railways. Construction of rail under bridge and tunnels attract 18% GST under notification entry 3(xii). Earth works contracts where earth work constitutes over 75% of contract value are taxable at 12% GST, applicable to both main contractors and sub-contractors. Supply of ballast to railways is subject to 5% GST under HSN 2517. The ruling clarifies differential GST rates based on nature of construction services provided to Indian Railways. Case-Laws GST Mon, 23 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433417