2018 (10) TMI 142 - AAR - GST

Rate of GST - Construction Services - Construction of factory for Madhepura Electric Locomotive Pvt. Ltd. which subsidiary of Indian Railways - Supply of services - Composite Supply - Special Purpose Vehicle - whether the construction services are connected to Railways or not? Held that - The nature of activity undertaking by the applicant is Works Contract - However, the work completed by the applicant company cannot be held to be Resale/supply to railway company - the rate of GST applicable will be at 9%.