https://www.taxtmi.com/caselaws?id=777359 Railway-related works were examined for eligibility to concessional GST treatment under Serial No. 3(v)(a) of Notification No. 11/2017-Central Tax (Rate), with the higher rate under later notifications having been applied in the assessment orders. The text notes that similar railway contracts had already been treated as eligible for the concessional rate in an earlier court decision, but also records that the petitioner's claim of supply to another railway-related entity required factual verification. On that basis, the assessment orders were set aside and the matter remitted for fresh consideration on merits in light of the earlier decision and the applicable notifications. en-us Mon, 04 Aug 2025 00:00:00 +0530 Fri, 29 Aug 2025 08:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777359 Railway-related works were examined for eligibility to concessional GST treatment under Serial No. 3(v)(a) of Notification No. 11/2017-Central Tax (Rate), with the higher rate under later notifications having been applied in the assessment orders. The text notes that similar railway contracts had already been treated as eligible for the concessional rate in an earlier court decision, but also records that the petitioner's claim of supply to another railway-related entity required factual verification. On that basis, the assessment orders were set aside and the matter remitted for fresh consideration on merits in light of the earlier decision and the applicable notifications. Case-Laws VAT / Sales Tax Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777359