18% GST payable on railway track maintenance work: AAR

In re Sreepati Ranjan Gope & Sons (GST AAR West Bengal) FULL TEXT OF ADVANCE RULING 1. The Applicant, stated to be an enlisted contractor engaged by the Railways for maintenance work of railway tracks, wants a ruling on the Classification and Rate of Tax when maintenance of railways tracks is done by them by providing contractor’s labour only in cases where the Railways supply materials free of cost and when maintenance of railways tracks is done by them by providing, both, contractor’s material and labour. Advance Ruling is admissible on this question under Section 97(1) (a) of the C...