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Railway Network Contract Subject to 12% GST Rate, Extends Beyond Indian Railways Establishments.

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Full Text of the Document

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....Rate of tax - sub-contract - Since this involves the works related to railway network, the contract can be said to be pertaining to Railways. The term “pertaining to Railways is more expansive and includes other establishments other than Indian Railways. Hence the contract is pertaining to Indian Railways - taxable at 12% of GST....

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