Welding of railway tracks along with labour services is a ‘Composite Supply’ taxable at 18% GST

In re Purple Distributors Pvt Ltd (GST AAR West Bengal)

Welding of railway tracks along with labour services is a ‘Composite Supply’ taxable at 18% GST

The AAR, West Bengal in the matter of M/s Purple Distributors Pvt. Ltd.  [Advance Ruling No. WBAAR 18 of 2022 dated December 22, 2022] has ruled that welding process on the railway tracks along with supply of labour services shall be treated as ‘Composite Supply’ of services falling under Tariff 995429 and sha

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