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GST - Highlights / Catch Notes

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Classification of services - rate of GST - works contract - ...

GST

October 4, 2021

Classification of services - rate of GST - works contract - original works pertaining to railways - first high speed rail line i.e. bullet train in times to come and for this Mumbai-Ahmedabad High Speed Rail Corridor - the ‘Work Contract’ allotted to the appellant by M/s.RITES ltd. undoubtedly pertains to Railways only. - it fulfills all the conditions therein i.e. it is ‘Work Contract’ involving ‘Original work’ pertaining to ‘Railways’ - AAAR

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