This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
18% GST leviable on works contract services to Indian Railways; 12% on works contract services involving predominantly earthwork
Case Law Details
- Case Name
- In re S.K. Swami & Company (GST AAR Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Karnataka, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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...
Author Info
