https://www.taxtmi.com/article/detailed?id=11180 Works contract services for construction of railway under bridges and tunnels supplied to Indian Railways, by main contractors or sub contractors, are taxable under the Services Rate Notification at the construction services rate. Works contracts involving predominantly earthwork (constituting more than seventy five percent of contract value) supplied to the railways, including when supplied by sub contractors, attract the lower composite works contract rate. Supply of ballast to railway entities is treated as a supply of goods under the Goods Rate Notification and taxed at the concessional rate for stone and aggregate goods. en-us Thu, 09 Mar 2023 09:35:09 +0530 Thu, 09 Mar 2023 09:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11180 Works contract services for construction of railway under bridges and tunnels supplied to Indian Railways, by main contractors or sub contractors, are taxable under the Services Rate Notification at the construction services rate. Works contracts involving predominantly earthwork (constituting more than seventy five percent of contract value) supplied to the railways, including when supplied by sub contractors, attract the lower composite works contract rate. Supply of ballast to railway entities is treated as a supply of goods under the Goods Rate Notification and taxed at the concessional rate for stone and aggregate goods. Articles Goods and Services Tax - GST Thu, 09 Mar 2023 09:35:09 +0530 https://www.taxtmi.com/article/detailed?id=11180