AAR : Hiring of diesel-hydraulic locomotive for shunting of rakes from Railway sidings/terminal, taxable at 18%

Jun 26,2019

West Bengal holds that service of ‘hiring of diesel-hydraulic shunting locomotive’ on lease for placement/shunting of rakes from sidings/terminal of Indian Railways to factory premises of company [Damodar Valley Corporation(DVC)] and vice-versa, is taxable at 18% under Sr. No. 11(ii) of Notification No. 11/2017-Central Tax (Rate); Rejects applicant’s contention that said service is classifiable as ‘leasing or rental services’ concerning transport equipment including...


Subscription / Sales Enquiry

Contact Vidyadhar Mhatre at +91 93200 54016
Email - sales@taxsutra.com


Already a Subscriber?

Log in for complete access.

Log In