GST on welding, painting, etc. of rail lines/tracks

In re India Thermit Corporation Limited (GST AAR Uttar Pradesh) Whether the activities undertaken by the Applicant for the Indian Railways are classified under Entry 3(v)(a) of Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 and the benefit of concessional rate of GST of 12% can be availed in respect of the said supply? Answer- Replied in negative as entry 3(v)(a) of Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 is not existing with effect from 18.07.2022. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH 1. M/s The India Thermit Corporation ...