GST @12% leviable on contract w.r.t. construction of new railway sidings

Last updated: 07 January 2023
Quick Summary
The West Bengal Authority for Advance Ruling (AAR) has determined that the construction of new private railway sidings falls under 'works contract' pertaining to railways. Consequently, GST at a rate of 12% was applicable to such contracts until 18th July 2022. This ruling clarifies that these construction works qualify as 'original works' and are subject to the specified tax rate under the Services Rate Notification.

Court :
AAR, West Bengal

Brief :
The AAR, West Bengal in the matter of Triveni Engicons Private Limited [Order No. 14/WBAAR/2022-23 dated December 22, 2022] has ruled that the construction work carried out by the assessee of new private sidings pertains to the railways and GST @12% will be applicable on contracts for such construction,until the omission of Sl. No. 3(v)(a) of the Notification No. 11/2017 – Central Tax Rate dated June 28, 2017 ("the Services Rate Notification") w.e.f. July 18, 2022.

Citation :
Order No. 14/WBAAR/2022-23 dated December 22, 2022

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Bimal Jain
Published in GST
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