STS-KEC(JV) Vs State Tax Officer (Madras High Court)
Madras High Court held that works contract services pertaining to railways is covered by Notification 11 of 2017 CGST (RATE) dated 28.06.2017 as amended vide Notification No. 20/2017 dated 22.08.2017, Notification No.8 of 2017 Integrated Tax (Rate) dated 28.06.2017 and hence concessional tax rate of 12% applicable instead of 18%.
Facts- The present Writ Petitions are filed challenging the impugned orders in Form GST DRC-07 dated 12.12.2023, for the assessment years 2018-19, 2019-20, 2020-21, 2021-22 and 2022-23, whereby the petitioner’s claim for concessional rate of 12% on works contract services of original works executed pursuant to a contract entered with Tvl.Rail Vikas Nigam Limited was rejected, instead the impugned order’s levies tax at 18%.
Conclusion- Held that the contract for doubling of track between Vanchi Maniyachchi to Nagercoil, construction of roadbed, minor bridges, platforms, buildings, water and effluent treatment facilities, wagon / coaching maintenance infrastructure, supply of ballast, installation of tracks and other electrical, signalling and telecommunication infrastructure in Madurai and Thiruvananthapuram Divisions of Southern Railway, between the petitioner and RVNL would be covered by Notification 11 of 2017 CGST (RATE) dated 28.06.2017 as amended vide Notification No. 20/2017 dated 22.08.2017, Notification No.8 of 2017 Integrated Tax (Rate) dated 28.06.2017 and G.O.Ms.No. 94 dated 22.8.2017 CT & RE and liable to tax at 12%.
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