18% GST leviable on works contract services to Indian Railways; 12% on works contract services involving predominantly earthwork

In re S.K. Swami & Company  (GST AAR Karnataka) GST @ 18% leviable on works contract services to Indian Railways; 12% on works contract services involving predominantly earthwork The AAR, Karnataka in the matter of M/s S.K. Swami & Company [Advance Ruling No. KAR ADRG 05/2023 dated January 23, 2023] has ruled the rate of Goods and Services Tax (“GST”) @ 18% is exigible on works contract services executed to Indian Railways by the assessee either as a main contractor or as a sub-contractor for the construction of railways under-bridge and tunnels and works contract services involv...