https://www.taxtmi.com/highlights?id=89381 AAR determined that the testing and commissioning service for rail tracks does not qualify as a composite works contract under Sl. No. 3(vi)(a) of Notification 11/2017-Central Tax (Rate). The service constitutes a pure construction service under Chapter heading 9954, classified specifically under Sr. No. 3(xii) of the notification. Consequently, the service is chargeable to GST at 18%, as the materials were supplied by a separate entity and the applicant merely provided erection and commissioning services without transferring property in goods. en-us Fri, 13 Jun 2025 08:42:01 +0530 Fri, 13 Jun 2025 08:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=89381 AAR determined that the testing and commissioning service for rail tracks does not qualify as a composite works contract under Sl. No. 3(vi)(a) of Notification 11/2017-Central Tax (Rate). The service constitutes a pure construction service under Chapter heading 9954, classified specifically under Sr. No. 3(xii) of the notification. Consequently, the service is chargeable to GST at 18%, as the materials were supplied by a separate entity and the applicant merely provided erection and commissioning services without transferring property in goods. Highlights GST Fri, 13 Jun 2025 08:42:01 +0530 https://www.taxtmi.com/highlights?id=89381