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Works Contract service of maintaining railway tracks taxable at 18% GST: AAR

May 8, 2018[2018] 93 taxmann.com 116 (AAR-WEST BENGAL)
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CGST : Works contract service, as defined under section 2(119) of CGST Act, of maintaining existing railway tracks, is taxable at rate of 18 per cent - It is, a 'Composite Supply' of labour and goods in nature of Works Contract, as defined under section 2(119) of CGST Act, and is, therefore, classifiable under (ii) of column 3 [Description of Service] of Heading 9954 (Construction services)

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