Railway Supply Classified as 'Original Work', Not Repair: Tax Implications Under GST Notification No. 12/2017 Clause 2 (zs.

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....Works contract - composite supply or not - supply to railways - The Applicant’s supply is not in the nature of repair and maintenance of an existing structure, but a new construction. It involves installation, erection and commissioning of a network of interlinked equipment and structures attached to earth. It is, therefore, ‘original work’ within the meaning of clause 2 (zs) of Notification No. 12/2017 - AAR....