18% GST payable on railway pushing and towing service: AAR

In re Champa Nandi (M/s Industrial Handling) (GST AAR West Bangal) Art 366(20) of the Constitution excludes from the ambit of ‘railway’ only (a) a tramway wholly within a municipal area and (b) any line of communication wholly situates in one State and declared by Parliament by law not to be a railway. The Parliament excludes by law, apart from the tramways, the lines of rails mentioned under section 2(31)(ii) of the Railways Act, 1989, being rails built solely for recreation. The term ‘public carriage’, therefore, cannot be given any meaning that may add more exclusion...