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TMI Blog2018 (5) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of railways tracks is done by them by providing, both, contractor's material and labour. Advance Ruling is admissible on this question under Section 97(1) (a) of the CGST / WBGST Act, 2017 (hereinafter referred to as "the GST Act"). The officer concerned raises no objection. The Application is admitted. 2. During the course of Personal Hearing, on 21/03/2018, the Applicant submitted a photocopy of Letter of Acceptance, for the period 01.10.2017 to 30.09.2018, (hereinafter referred to as "LOA") No.: T/Misc.P.Way (Zonal)/PWI-West/SRC/2017(e- 30) dated 04/01/2018 issued from the Office of the DRM (Engg), Kharagpur, along with the Schedules annexed thereto. The questions raised by the Applicant will be discussed in relation to the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 54 under Section 5 "Construction Services". Group 99542 under Heading 9954 classifies "General Construction of civil engineering works" and Sub-group 995421 classifies "General Construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels". Sub-Group 995429 classifies "Services involving repair, alterations, additions, replacements, renovations, maintenance or remodeling of the constructions covered above". After a thorough perusal of the LOA it is seen that the Services rendered by the Applicant are to be classified under SAC (Service Code Tariff) Heading 9954, Group 99542, Sub-group 995429. 4. The Rate Notification, along with its amendments on various dates, deals with the Tariff rate of tax as w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted on 07.02.2018. However, it is seen that the condition for being exempted from GST under this amendment requires the composite supply (wherein the value of the goods supplied is not more than 25% of the total value of the supply) to be provided, inter alia, to Central Government by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Once again, the conditions laid down are not applicable to the instant case. 6. The works contract service of maintaining railway track as per the above LOA is, therefore, taxable @ 18% under the Serial no. 3 (ii) of the Rate Notification. In vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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