5% GST leviable on Composite supply of works contract of earth work of Central railways

In re Shri Venkateshwara Infrastructure J V (GST AAR Maharashtra) AAR find that the Central railway Department, which has given the impugned work to the applicant, can be termed as Central Government. The status of Railways is that of Government only but it is a business entity. Hence, we find that, in the subject case, the applicant is making the impugned supply to Central Government.  In view of the above AAR find that the applicant is supplying Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly...