https://www.taxtmi.com/caselaws?id=766780 HC allowed the petition and set aside the impugned orders, holding the works contract for doubling track and ancillary construction executed for the railway authority qualifies as "original work pertaining to railway" under the relevant GST notifications and is liable to tax at the concessional 12% rate. The court rejected reliance on the Indian Railways Act definition as determinative, applied a purposive/common parlance construction (not confined to Indian Railway), and stressed consistency with prior advance rulings. en-us Tue, 28 Jan 2025 00:00:00 +0530 Thu, 28 Aug 2025 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766780 HC allowed the petition and set aside the impugned orders, holding the works contract for doubling track and ancillary construction executed for the railway authority qualifies as "original work pertaining to railway" under the relevant GST notifications and is liable to tax at the concessional 12% rate. The court rejected reliance on the Indian Railways Act definition as determinative, applied a purposive/common parlance construction (not confined to Indian Railway), and stressed consistency with prior advance rulings. Case-Laws GST Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766780