Welding Services on Railway Tracks Classified Under Tariff Code 995429, Subject to 18% GST for Job-Work Contract.

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....Classification of services - Job-work - works contract services - welding services are provided on railway tracks - the contract awarded to the applicant is not limited to any treatment or process (the process of welding for the instant case) on goods belonging to another person. The scope of work as it is noticed from the work order covers the entire job for conversion of SWR to LWR including replacement of existing AT welds for a total distance of 54.03 km by flash butt welding. - The instant services, therefore, falls under Tariff Code 995429 and to be taxed @ 18% of GST - AAR....