GST on supply of works contract service to South Central Railway

In re Transmission Corporation of Telangana Limited (TS Transco) (GST AAAR Telangana) Rate of Tax applicable to services procured by the appellant from 3rd party contractor in providing services to GHMC and  I& CAD: The Services procured by TS Transco (Appellant) from private contractors for providing service to GHMC and I&CAD are classifiable as Works Contract Service and are taxable @ 18% in terms of Serial No. 3(xii) of Notification 11/2017 CTR dated 28 June 2017 as amended. Tax liability for supply of works contract service by the applicant to South Central Railway The Services ...