12% GST payable on railway network work executed by sub-contractors

In re Qatro Rail Tech Solutions Limited (GST AAR Karnataka) a) What is the rate of tax for the sub-contractors who executes the works contract work like supply of goods or services or both pertaining to Railways based on the order received from the main contractor who got the work order directly from Railways. Since this involves the works related to railway network, the contract can be said to be pertaining to Railways. The term “pertaining to Railways is more expansive and includes other establishments other than Indian Railways. Hence the contract is pertaining to Indian Railways. The...