https://www.taxtmi.com/caselaws?id=802265 Railway construction services qualify for the concessional 12% GST rate under entry 3(v)(a) of Notification No. 11/2017-Central Tax (Rate), as amended, only if the supplier establishes a composite works contract involving construction relating to immovable property. General construction descriptions in invoices, without structural proof or billing breakups, did not establish the claimed classification. The services therefore attracted 18% GST instead of the concessional rate. en-us Fri, 30 Oct 2026 00:00:00 +0530 Tue, 03 Nov 2026 09:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802265 Railway construction services qualify for the concessional 12% GST rate under entry 3(v)(a) of Notification No. 11/2017-Central Tax (Rate), as amended, only if the supplier establishes a composite works contract involving construction relating to immovable property. General construction descriptions in invoices, without structural proof or billing breakups, did not establish the claimed classification. The services therefore attracted 18% GST instead of the concessional rate. Case-Laws GST Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802265