Case Law Details
Case Name : In re SKG-JK-NMC Associates (JV) (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/36/2020
Date of Judgement/Order : 03/07/2020
Related Assessment Year :
Courts :
AAR Gujarat Advance Rulings
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In re SKG-JK-NMC Associates (JV) (GST AAR Gujarat)
The Contract of the applicant should satisfy the following conditions to get covered under the contract pertaining to Railways and to enjoy concessional rate of GST of 12% instead of 18% [(3(v)(a) of the Notification No.11/2017-Central Tax (Rates) dated 28.06.2017]
(i) The Contract must be a composite supply of Works Contract;
(ii) The Works must be a construction, erection, commissioning or installation by way of construction, erection, commissioning or installation of original works;
(iii) It must pertain to Railway.
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