Case Law Details
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) dated 28.06.2017. The instant supply, therefore, shall not be covered under serial number 3(v) of Notification No. 20/2017 Integrated Tax (Rate) dated 22.08.2017, as amended, to attract tax @ 12%.
Question: Whether the applicant is eligible for getting the benefit of Notification No. 20/2017 Integrated Tax (Rate) dated 22.08.2017 by paying IGST @ 12% for construction, erection, commission or installation of original works pertaining to Railways?
Answer: The answer is in negative.
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