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


Last updated: 07 January 2023

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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