GST on ‘Work Contract’ involving ‘Original work’ pertaining to ‘Railways

In re SKG-JK-NMC Associates(JV)  (GST AAAR Gujarat) ‘Work Contract’ allotted to the appellant by M/s. RITES ltd. undoubtedly pertains to Railways only. We therefore find and conclude that the ‘Work Contract’ allotted to the appellant by M/s. RITES ltd. is covered under Clause 3(v)(a) of Notification No.11/2017-Central Tax(Rate) dated 28.06.2017 as amended from time to time as it fulfills all the conditions therein i.e. it is ‘Work Contract’ involving ‘Original work’ pertaining to ‘Railways’. In view of the foregoing, we, allow the appeal filed by the appellant M/s.SKG-JK-N...