GST on dismantling & installation of sleepers for Railways

In re Utkarsh India Limited (GST AAR West Bengal) Question: Whether dismantling of existing sleeper fixing and/or installation of new (H-Bean Steel sleepers) is amounting to execution of original work and would attract IGST @12% in terms of Notification No. 20/2017-Integrated Tax (Rate) dated 22.08.2017? Answer: The instant supply is found to be a composite supply of works contract as defined in clause (119) of section 2 of the GST Act but the supply cannot be regarded as composite supply of original work’ as defined in clause 2 (zs) of Notification No. 12/2017-Central Tax (Rate) date...