TaxTMI 
TaxTMI 
2018 (12) TMI 1226
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....ification no 11/2017-CT(Rate) dated 28.06.2017 (and analogous notification issued under the WBGST Act), as amended, as applicable (hereinafter referred to as "the Rate Notification") under the CGST/WBGST Acts, 2017 (hereinafter referred to, collectively, as "the GST Act"). Advance Ruling is admissible under section 97(2) (a) & (b) of the GST Act. The Applicant submits that the question raised in the Application has neither been decided by nor is pending before any authority under any provisions of the GST Act. The officer concerned raises no objection to the admission of the Application. The Application is, therefore, admitted. 2. The Application states that Damodar Valley Corporation (hereinafter referred to as "DVC") has appoi....
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....ion of electrical equipment etc. Apart from track laying the work includes the cost of all civil work, signalling and telecommunication, overhead electrification and allied electrical work. The basic cost, including the Applicant's fee, for the project, is estimated to be Rs. 496.69 crore. The Applicant also provides a copy of an agreement with M/s Bridge & Roof Co Ltd - a contractor employed for execution of earthwork in railway formation, construction of minor and major bridges, p. way track linking work, including the supply of truck ballast and p.way fittings and fixtures etc. The contract price is Rs. 70.99 crore. Evidently, it covers only a portion of the total project but can be relied upon as a specimen of the nature of the work ....
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....d plant and machinery, roads and streets, running rooms, rest houses, institutes, hospitals, waterworks and water supply installations, staff dwellings and any other works constructed for purpose of, or in connection with, railway; (e) All vehicles which are used and any road for the purpose of traffic of a railway and owned hired or worked by a railway; (f) All ferries, ships, boats and rafts which are used on any canal, river, lake or other navigable inland waters for the purpose of the traffic of a railway and owned, hired or worked by a railway administration, but does not include- (i) A tramway wholly within a municipal area; and (ii) Lines of rails built in any exhibition ground, fair, park, or any other place solely for t....
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.... 2017 (47) STR 17 (CESTAT, West Zonal Bench, Mumbai) = 2016 (9) TMI 843 - CESTAT MUMBAI] 7. Art 366(20) of the Constitution excludes from the ambit of 'railway' only (a) a tramway wholly within a municipal area and (b) any line of communication wholly situate in one State and declared by Parliament by law not to be a railway. The Parliament excludes by law, apart from the tramways, the lines of rails mentioned under section 2(31)(ii) of the Railways Act, 1989, being rails built solely for the purpose of recreation. The term 'public carriage', therefore, cannot be given any meaning that may add more exclusion than specifically provided under section 2(31)(ii) of the Railways Act, 1989. DVC - a public sector undertaking - is the owner o....