Railway Infrastructure Services Blend Multiple Contract Types, Determined as Mixed Supply Under GST Rule 995419 for Maintenance and Construction Work

AAR held that services provided by the applicant for reconstruction, maintenance, housekeeping, and security at Kalamboli Goods Shed constitute a mixed supply, primarily classified under works contract services. The services are not considered a composite supply and will be taxed at 18% under Heading 995419. The services involve cement concreting, platform construction, drainage, and water supply systems. The ruling explicitly notes that the input tax credit (ITC) entitlement for Central Railway cannot be determined within the scope of this advance ruling, leaving that aspect unresolved. The key determination is the tax classification and rate applicable to the mixed service contract. .....

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