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 Not

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