AAR : Maintenance of railway tracks constitutes 'works contract', liable to GST at 18%

May 09,2018

West Bengal AAR holds that maintenance of railway tracks is taxable as ‘works contract’ u/s 2(119) of CGST Act at 18% GST under Sr. No. 3(ii) of Notification No. 11/2017-CT (Rate); Notes that work to be executed involves repair, maintenance and fitting of immovable property viz. railway tracks and also transfer of property in goods in course thereof and therefore, is a “composite supply” of labour and goods in the nature of works contract, classifiable under Heading 9...


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