https://www.taxtmi.com/caselaws?id=772801 The AAR held that the testing and commissioning service of rail tracks provided by the applicant is not a composite supply or works contract under Sl. No. 3(vi)(a) of Notification No. 11/2017-Central Tax (Rate). Since the supply of goods and erection services are contracted separately with distinct parties, the services by the applicant do not involve transfer of goods property and cannot be combined as a works contract. The service qualifies as a pure construction service under Chapter heading 9954 and is classifiable under Sl. No. 3(xii) of the Notification, attracting GST at 18%. en-us Mon, 28 Apr 2025 00:00:00 +0530 Tue, 29 Jul 2025 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772801 The AAR held that the testing and commissioning service of rail tracks provided by the applicant is not a composite supply or works contract under Sl. No. 3(vi)(a) of Notification No. 11/2017-Central Tax (Rate). Since the supply of goods and erection services are contracted separately with distinct parties, the services by the applicant do not involve transfer of goods property and cannot be combined as a works contract. The service qualifies as a pure construction service under Chapter heading 9954 and is classifiable under Sl. No. 3(xii) of the Notification, attracting GST at 18%. Case-Laws GST Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772801