Railway Employee Housing Repairs: 12% GST for Composite Supply, 18% for Specific Old Construction Works per Entry 3(vi.

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Full Text of the Document

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....Rate of GST - Composite supply or mixed supply - services of repairs, maintenance, renovation and alterations of residential complex meant for use of the Railway employees are covered under entry 3(vi) of the Notification and hence eligible for tax at 12% - Other repair works of old construction involved in the contract are liable to tax at 18% of GST - AAR....