Home Case Index All Cases GST GST + AAR GST - 2019 (6) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 1308 - AAR - GSTClassification of services - rate of tax - applicant engaged in leasing out cranes and equipment and locomotives, provides diesel-hydraulic locomotives to several companies for placement/shunting of rakes/wagons/oil tankers from the siding or terminal of the Indian Railways to the factory premises of the company and vice versa - N/N. 11/2017-Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1135 - FT dated 28/06/2017), as amended from time to time. HELD THAT:- Transportation of coal from Andal Station to DSTPS Siding is, therefore, railway transport, and the service of moving empty or loaded wagons/rakes at DSTPS Siding is nothing but the supporting service of railway pushing and towing (SAC 996731). It describes the nature of the Applicant’s service more specifically than ‘leasing or rental services concerning transport equipment, including containers with or without operator (SAC 997311) - The communication from the East Central Railway referred to above, which deals with the GST applicable to different services that the Railways offer to the customer, is not relevant in the present context. The Applicant’s service to the DVC, as described in para no. 4.1, is classifiable as ‘railway pushing and towing service’ (SAC 996731) and taxable @ 18% under Sl No Il(ii) of Notification No. 11/2017 - Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1135 - FT dated 28/06/2017), as amended from time to time.
|