12% GST payable on Work Contract Services pertaining to railways

In re M/s. Shree Construction (GST AAAR Maharashtra)

The Advance Ruling Authority upheld the order passed by the Advance Ruling Authority, by observing that the any works contract pertaining to the railways, carried out by the main contractor or its sub-contractors are eligible for the concessional rate of 12% GST in terms of the provisions of the  item (v) of the Notification No. 11/2017-C.T. (Rate) dated 28.0

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