Railway Construction Project Classified as Immovable; Benefits Under SI. No. 3(v)(a) of Notification No. 11/2017 Apply.

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....Classification of supply -Works Contract - composite supply of works contract service or not - movable or immovable project - the said project of construction for Railways, on the basis of the scope of work as can be seen from the documents submitted by the Appellant, it is concluded that the said project are immovable in nature. - benefit of SI. No. 3(v)(a) of the Notification No. 11/2017-Central Tax (Rate), as amended vide Notification No. 20/2017-Central Tax (Rate) for the subject work is available. - AAAR....