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GST - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Benefit of concessional rate of GST - Supply of works contract ...

GST

December 29, 2022

Benefit of concessional rate of GST - Supply of works contract to the Indian Railways - construction services - The supply provided by the applicant does not fall under the category of 'new construction' as the applicant is not doing any work relating to new construction. Even in case of work relating to 'construction lines' wherein new railway tracks are constructed, the applicant is not constructing new railway line and only supplying completion and finishing services in respect of 'construction lines' wherein the applicant has to provide welding work and painting work - AAR

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