GST Rate Set at 18% for CBD Railway Station Construction; Not Classified Under Direct Railway Works, Says AAR.

Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform, parking, building and all other civil constructions within the boundary of the station - Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform, parking, building and all other civil constructions within the boundary of the station - as the said construction work undertaken by the applicant has been found not pertaining to railways, the same attracts GST @ 18% [9% CGST + 9% CGGST] - AAR .....

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