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GST on dismantling & installation of sleepers for Railways
Case Law Details
- Case Name
- In re Utkarsh India Limited (GST AAR West Bengal)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR West Bangal, Advance Rulings
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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...
