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

In re Triveni Engicos Private Limited (GST AAR West Bengal) 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. Facts: Triveni Engicons Private Limited (“the Applicant”)...