GST: Conditions for a contract to get classified as pertaining to Railways

In re SKG-JK-NMC Associates (JV) (GST AAR Gujarat) The Contract of the applicant should satisfy the following conditions to get covered under the contract pertaining to Railways and to enjoy concessional rate of GST of 12% instead of 18% [(3(v)(a) of the Notification No.11/2017-Central Tax (Rates) dated 28.06.2017]  (i) The Contract must be a composite supply of Works Contract; (ii) The Works must be a construction, erection, commissioning or installation by way of construction, erection, commissioning or installation of original works; (iii) It must pertain to Railway. We further find that a...