GST on Construction of private railway siding for carriage of coal & oil fuel

In re RITES Limited (GST AAR West Bangal)

Whether construction of a railway siding by an entity other than railways is taxable under Sl No. 3(v) of Rate Notification on service

Construction of a private railway siding for carriage of coal and oil fuel to Raghunathpur TPS, as described in the agreement between the Applicant and DVC, is a composite supply of works contract taxable @ 12% under Serial No 3(v)(a) of Please become a Premium member. If you are already a Premium member, login here to access the full content.