Testing and Commissioning of Rail Tracks Classified as Pure Construction Service Under GST, Taxed at 18% Rate

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....AAR determined that the testing and commissioning service for rail tracks does not qualify as a composite works contract under Sl. No. 3(vi)(a) of Notification 11/2017-Central Tax (Rate). The service constitutes a pure construction service under Chapter heading 9954, classified specifically under Sr. No. 3(xii) of the notification. Consequently, the service is chargeable to GST at 18%, as the materials were supplied by a separate entity and the applicant merely provided erection and commissioning services without transferring property in goods.....