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TMI Blog2019 (10) TMI 1134X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of India Limited ( DFCCIL ) and then subcontracted to the applicant. The work is related to supply and installation, testing and commissioning of automatic signaling equipment of Indoor and Outdoor, LC Gates as per the requirement of DFCCIL - Since this involves the works related to railway network, the contract can be said to be pertaining to Railways. The term pertaining to Railways is more expansive and includes other establishments other than Indian Railways. Hence the contract is pertaining to Indian Railways. Hence the sub-contract work is covered under the entry 3(v) of the Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No.20/2017- Central Tax (Rate) dated 22.08.2017 and is liable to tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the stated activity: a. The applicant states that he is a Limited Company and undertakes works of supply and installation, testing and commissioning of automatic signaling equipment of Indoor and Outdoor, LV Gates for Alstom Systems Pvt Ltd. b. Basically the main contractors participate in the tender and get the work order from Railways for execution of work design, construction, supply, installation, testing and commission of 2 X 25 kV AC 50 Hz electrification, signaling, and telecommunication and associated work of double track railway lines under construction for Bhaupur-Khurja section of eastern dedicated freight corridor. c. In turn the main contractor, places the orders on the applicant under bill to ship to model i.e. to exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the KGST Act. 4.1 The transaction of the applicant is verified and found that the applicant has obtained the sub-contract from the main contractor, M/s Alstom System India (Private) Limited. The agreement states the contract for Eastern Dedicated Freight corridor Project-! has been awarded to the main contractor by the Dedicated Freight Corridor Corporation of India Limited (hereinafter named "DFFCCIL") for performance of the works relating to the design, construction, supply, installation, testing and commissioning of 2X25 KV AC 50 Hz electrification, signaling, and telecommunication and associated works of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s pertaining to,- (a) Railways, excluding monorail and metro;" 4.4 The contract of the applicant with the main contractor should satisfy the following conditions to get covered under the above entry: (a) The contract must be a composite supply of works contract (b) The works must be a construction, erection, commissioning or installation of original works (c) It must pertain to Railways. 4.5 The contract is verified and found that the contract is for "supply and installation, Testing and commissioning of automatic signaling equipment of indoor and outdoor, LC gates" and involves excavation of pits, casting and plastering and other parts which are involves construction, erection, commissioning and installation of original works and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of freight transport by creating additional capacity and guaranteeing efficient, reliable, safe and cheaper options for mobility to its customers. • To set up Multimodal logistic parks along the DFC to provide complete transport solution to customers. • To support the government's initiatives toward ecological sustainability by encouraging users to adopt railways as the most environment friendly mode for their transport requirements." 4.8 Since this involves the works related to railway network, the contract can be said to be pertaining to Railways. The term "pertaining to Railways is more expansive and includes other establishments other than Indian Railways. Hence the contract is pertaining to Indian Railways. 4.9 There i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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